Imitation behavior of junior auditors: Does it enhance or hamper audit quality?
Cardinaels, Eddy Stouthuysen, Kristof Reusen, Evelien Darmawan, Viola
Cardinaels, Eddy
Stouthuysen, Kristof
Reusen, Evelien
Darmawan, Viola
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2022
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Abstract
Audit standard setters and regulators highlight the importance of providing appropriate on-the-job training and coaching for junior auditors by more senior auditors (e.g., IAASB 2014). Senior auditors play an important role in knowledge transfers towards junior auditors (e.g., Andioli et al. 2019; Bol et al. 2018; Cannon 2016; DeFond and Zhang 2014; Emby et al. 2019; Francis 2011; Howieson et al. 2014; Westermann et al. 2015).
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Keywords
Audit Quality, Auditor Judgement, Auditor's Judgement Quality, Imitation, Junior-Senior Auditor Relation, Promotion Incentive