Research output

Judge/fail/learn: enabling auditors to make high-quality judgments by designing effective learning environments

Research output: ThesisDoctoral ThesisInternal

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Judge/fail/learn : enabling auditors to make high-quality judgments by designing effective learning environments . / Grohnert, Therese.

Maastricht : Datawyse / Universitaire Pers Maastricht, 2017.

Research output: ThesisDoctoral ThesisInternal

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Bibtex

@phdthesis{9e56c2e0113e4cb0bf1f7da8a30e21b0,
title = "Judge/fail/learn: enabling auditors to make high-quality judgments by designing effective learning environments",
abstract = "Accountancy firms have generated considerable media attention in recent years due to a lack of substantiated audits. This study found that only a third of 252 auditors provide a substantiated assessment for a representative task. Those auditors who performed well indicated that they encountered critical situations in the past and gained experiences from which they drew important lessons. By making mistakes discussable, by providing feedback and by encouraging self-reflection, accountancy firms can make a significant contribution to the quality of their auditors' judgments.",
keywords = "accountancy, workplace learning, judgment",
author = "Therese Grohnert",
note = "ICO Dissertation Series; 353",
year = "2017",
doi = "10.26481/dis.20170518tg",
language = "English",
isbn = "978 94 6159 694 9",
publisher = "Datawyse / Universitaire Pers Maastricht",
address = "Netherlands",
school = "Maastricht University",

}

RIS

TY - THES

T1 - Judge/fail/learn

T2 - enabling auditors to make high-quality judgments by designing effective learning environments

AU - Grohnert, Therese

N1 - ICO Dissertation Series; 353

PY - 2017

Y1 - 2017

N2 - Accountancy firms have generated considerable media attention in recent years due to a lack of substantiated audits. This study found that only a third of 252 auditors provide a substantiated assessment for a representative task. Those auditors who performed well indicated that they encountered critical situations in the past and gained experiences from which they drew important lessons. By making mistakes discussable, by providing feedback and by encouraging self-reflection, accountancy firms can make a significant contribution to the quality of their auditors' judgments.

AB - Accountancy firms have generated considerable media attention in recent years due to a lack of substantiated audits. This study found that only a third of 252 auditors provide a substantiated assessment for a representative task. Those auditors who performed well indicated that they encountered critical situations in the past and gained experiences from which they drew important lessons. By making mistakes discussable, by providing feedback and by encouraging self-reflection, accountancy firms can make a significant contribution to the quality of their auditors' judgments.

KW - accountancy

KW - workplace learning

KW - judgment

U2 - 10.26481/dis.20170518tg

DO - 10.26481/dis.20170518tg

M3 - Doctoral Thesis

SN - 978 94 6159 694 9

PB - Datawyse / Universitaire Pers Maastricht

CY - Maastricht

ER -