Imitation behavior of junior auditors: Does it enhance or hamper audit quality?

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).