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Knowledge Acquisition in Auditing: Training Novice Auditors to Recognize Cue Relationships in Real Estate Valuation
The Accounting Review (2001)
  • Christine Earley, Providence College
Abstract
This study examines novice auditors' knowledge acquisition. It investigates whether low-cost, informal training interventions improve knowledge acquisition in complex auditing tasks. An experiment that tests the effect of 2 alternative training approaches on audit judgment performance, explanatory feedback and self-explanation of the rationale underlying a judgment of reasonableness, is designed. Results suggest that each approach promotes procedural knowledge acquisition, and combining the 2 approaches provides more benefit than either approach alone. The effectiveness of the self-explanation approach is primarily attributable to the learner's level of reasoning.
Publication Date
January, 2001
Citation Information
Christine Earley. "Knowledge Acquisition in Auditing: Training Novice Auditors to Recognize Cue Relationships in Real Estate Valuation" The Accounting Review Vol. 76 Iss. 1 (2001)
Available at: http://works.bepress.com/christine_earley/4/