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Managing Informal Learning In The Auditing Profession: How Auditors Develop Proficiency, Michelle Kusaila

Walden Dissertations and Doctoral Studies

The auditing environment is in a period of innovation, and auditors need to maintain their financial reporting commitment to financial statement stakeholders. The purpose of this quantitative cross-sectional survey study was to examine the impact of auditors' perceptions of informal workplace learning contexts on the external auditing profession using a perceived organizational support lens. Organization support theory includes four aspects used to explore informal workplace learning: management support, peer support, supportive organizational culture, and access to work resources. These aspects were used to examine the impact of informal learning on auditors' engagement and performance. Multiple linear regression was used to …