search query: @author Bonner, S. E. / total: 8
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| Author: | Bonner, S. E. Libby, R. Nelson, M. W. |
| Title: | Audit category knowledge as a precondition to learning from experience |
| Journal: | Accounting, Organizations and Society
1997 : JUL, VOL. 22:5, p. 387-410 |
| Index terms: | AUDITING KNOWLEDGE LEARNING |
| Language: | eng |
| Abstract: | Instead of developing knowledge of basic auditing categories over time, inexperienced auditors lack this kind of knowledge If these experiences are not stored with respect to the category structures needed for important audit decisions, learning from early experiences may be difficult. An experiment is performed which demonstrates that providing transaction cycle and audit objective category knowledge through instruction prior to experience facilitates a particular type of subsequent learning from experience, and that this learning advantage cannot be duplicated by providing listings and explanations of category memberships after experience. |
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