464
Views
2
CrossRef citations to date
0
Altmetric
Articles

The New Generation of Auditors Meeting Praxis: Dual Learning’s Role in Audit Students’ Professional Development

, &
Pages 307-324 | Received 24 Jun 2015, Accepted 14 Oct 2016, Published online: 14 Dec 2016

References

  • Agevall, L. (1994). Beslutsfattandets rutinisering. Lund: Lunds universitet, Lund Political Studies 84.
  • Agevall, L., & Jonnergård, K. (2007). Management by documents: A risk of de-professionalizing? In I. C. Aili, L-E. Nilsson, L. G. Svensson, & P. Denicolo (Eds.), In tension between organization and profession. professionals in Nordic public service (pp. 33–55). Lund: Nordic Academic Press.
  • Agevall, L., & Jonnergård, K. (2012). Från förtroende för revisorsrollen till förtroende för revisionsstandarder? [From trust in auditor's role to trust in audit standards]. In I. C. Björngren Cuadra, & O. Fransson (Eds.), Tillit och förtroende ständiga utmaningar för professioner [Constant challanges of trust and confidence in professions] (pp. 131–158). Malmö: Gleerups Utbildning AB.
  • Agevall, L., & Jonnergård, K. (forthcoming). Erfarna revisorer berättar. [Auditors and management by documents]. Växjö: Revisorer och dokumentstyrning.
  • Aili, C., & Nilsson, L.-E. (2015). Dual learning: A challenge for higher education in the new landscape of governance. Tertiary Education and Management, 21(4), 277–292. doi: 10.1080/13583883.2015.1068367
  • Baldvinsdottir, G., & Johansson, I.-L. (2006). Förtroende som illusion: skärpt reglering av revision? [Trust as an illusion: Tighter regulation of audit ]. In I. I-L. Johansson, S. Jönsson, & R. Solli (Eds.), Värdet av förtroende [The value of trust] (pp. 245–268). Lund: Studentlitteratur.
  • Barrie, S. C. (2004). A research-based approach to generic graduate attributes policy. Higher Education Research and Development, 23 (3), 261–275. doi: 10.1080/0729436042000235391
  • Biesta, G. J. J. (2010). Good education in an age of measurement: Ethics – politics – democracy. Boulder, CO: Paradigm.
  • Bradbury-Jones, C., Sambrook, S., & Irvine, F. (2009). The phenomenological focus group: An oxymoron? Journal of Advanced Nursing, 65(3), 663–671. doi: 10.1111/j.1365-2648.2008.04922.x
  • Brante, T. (1988). Sociological approaches to professions. Acta Sociologica, 31(2), 119–142. doi: 10.1177/000169938803100202
  • Broberg, P. (2013). The auditor at work: A study of auditor practice in Big 4 audit firms (Doctoral dissertation). School of Economics and Management, Lund University.
  • Bowrin, A. R. (1998). Review and synthesis of audit structure literature. Journal of Accounting Literature, 17, 40–71.
  • Brunsson, N., & Jacobsson, B. (Eds). (1998). Standardisering. Stockholm: Nerenius & Santérus förlag AB.
  • Carey, M. A., & Smith, M. (1994). Capturing the groups effect in focus groups: A special concern in analysis. Qualitative Heatlh Research, 4, 123–127. doi: 10.1177/104973239400400108
  • Carpenter, B. W., Dirsmith, M. W., & Gupta, P. P. (1994). Materiality judgments and audit firm culture: Social-behavioral and political perspectives. Accounting, Organizations and Society, 19(4), 355–380. doi: 10.1016/0361-3682(94)90002-7
  • Carrington, T., & Catasús, B. (2007). Auditing stories about discomfort: Becoming comfortable with comfort theory. European Accounting Review, 16(1), 35–58. doi: 10.1080/09638180701265846
  • Côté-Arsenault, D., & Morrison-Beedy, D. (1999). Practical advice for planning and conducting focus groups. Nursing Research, 48(5), 280–283. doi: 10.1097/00006199-199909000-00009
  • Crouch, M., & McKenzie, H. (2006). The logic of small samples in interview-based qualitative research. Social Science Information, 45(4), 483–499. doi: 10.1177/0539018406069584
  • Dahlberg, K., Dahlberg, H., & Nyström, M. (2008). Reflective lifeworld research. Lund: Studentlitteratur.
  • Eklöv, G. (2001). Auditability as interface: Negotiation and signification of intangibles. Stockholm: Stockholm University, School of Business.
  • Elias, P., & Purcell, K. (2004). Is mass higher education working? Evidence from the labour market experiences of recent graduates. National Institute Economic Review, 190, 60–74. doi: 10.1177/002795010419000107
  • Evetts, J. (2010). Reconnecting professional occupations with professional organizations: risks and opportunities. In J. Evetts, & L. Svensson (Eds.), Sociology of professions. Continental and Algo-SaxonTraditions (pp. 123–144). Göteborg: Daidalos.
  • Freidson, E. (1994). Professionalism reborn: Theory, prophecy and policy. Oxford: Polity Press.
  • Freidson, E. (2001). Professionalism. The third logic. Cambridge: Polity Press.
  • Financial Reporting Council. (2006). Promoting audit quality (Discussion paper). Financial Reporting Council, November 2006.
  • Gadamer, H.-G. (1997). Truth and method. New York, NY: Continuum.
  • German Academic Exchange Service. (2015). “Dual Learning” Combining Practice-Orientated and Theoretical Learning in Higher Education. Summary of workshop discussions/proceedings from European expert seminar organised by the Permanent Representation of Germany to the EU and the German Academic Exchange Service (DAAD) on Monday, 20th April 2015 in Brussels. Retrieved from http://bruessel.daad.de/medien/bruessel/veranstaltungen_2015/summary_expert_seminar_on_dual_learning_20april2015.pdf.
  • Gibbins, M. (1984). Propositions about the psychology of professional judgment in public accounting. Journal of Accounting Research, 22, 103–125. doi: 10.2307/2490703
  • Grimen, H. (2008). Profesjon og kunnskap [Profession and knowledge]. In I. A. Molander, & L-I. Terum (Eds.), Profesjonsstudier [Studies of the profession] (pp. 71–86). Oslo: Universitetsforlaget.
  • Heggen, K. (2008). Profesjon og identitet [Profession and identity]. In I. A. Molander, & L-I. Terum (Eds.), Profesjonsstudier [Studies of the profession] (pp. 321-332). Oslo: Universitetsforlaget.
  • Hollander, J. A. (2004). The social contexts of focus groups. Journal of Contemporary Ethnography, 33(5), 602–637. doi: 10.1177/0891241604266988
  • Humphrey, C., & Moizer, P. (1990). From techniques to ideologies: An alternative perspective on the audit function. Critical Perspectives on Accounting, 1(3), 217–238. doi: 10.1016/1045-2354(90)03021-7
  • Institute of Chartered Accountants in England & Wales. (2006). Audit quality fundamentals: Principle-based auditing standards. London: Audit and Assurance Faculty.
  • Karlsson, L. (2011). Academic quality and internships: Students’ account on the value of theory in practice. Learning Communities: International Journal of Learning in Social Contexts, 1, 4–21.
  • Knechel, W. R. (2007). The business risk audit: Origins, obstacles and opportunities. Accounting, Organizations and Society, 32(4), 383–408. doi: 10.1016/j.aos.2006.09.005
  • Kosmala, K. (2005). Insights from Ricoer’s hermeneutics on best practice in professional service firms: On perpetual myth creation? Quality Sociology Review, 1(1), 31–50.
  • Kosmala MacLullich, K. (2001). Dynamics between judgment and structure in formative years in audit practice: Insight from hermeneutics. Edinburgh: Heriot-Watt University.
  • Kosmala MacLullich, K. (2003). The emperor’s ‘new’ clothes? New audit regimes: Insights from Foucault’s technologies of the self. Critical Perspectives on Accounting, 14(8), 791–811. doi: 10.1016/S1045-2354(02)00206-X
  • Krueger, R. A., & Casey, M. A. (2009). Focus groups: A practical guide for applied research. Thousand Oaks, CA: Sage.
  • Larson, R. K. (2007). Constituent participation and the IASB's international financial reporting interpretations committee. Accounting in Europe, 4(2), 207–254. doi: 10.1080/17449480701727981
  • Levay, C., & Waks, C. (2009). Professions and the pursuit of transparency in healthcare: Two cases of soft autonomy. Organization Studies, 30(5), 509–527. doi: 10.1177/0170840609104396
  • Liljegren, A., & Parding, K. (2010). Ändrad styrning av välfärdsprofessioner–exemplet evidensbasering i socialt arbete [Changed control of welfare professions - An example of evidence-based social work]. Socialvetenskaplig tidskrift, 17(3–4), 270–288.
  • Lindseth, A., & Norberg, A. (2004). A phenomenological hermeneutical method for researching lived experience. Scandinavian Journal of Caring Sciences, 18(2), 145–153. doi: 10.1111/j.1471-6712.2004.00258.x
  • Maclullich, K. K. (2001). The impact of non-audit services and audit process standardisation on independent audit judgement and fraud recognition (Doctoral dissertation). University of Edinburgh, UK.
  • Marshall, M. N. (1996). Sampling for qualitative research. Family Practice, 13(6), 522–526. doi: 10.1093/fampra/13.6.522
  • Marton, J. (2011). Slutet för den professionella revisorn? [The end of the professional auditor]. Balans, 3, 26–27.
  • Mennicken, A. (2005). Sociology of accounting. In J. Beckert & M. Zafirovski (Eds.), International encyclopaedia of economic sociology (pp. 1–5). London: Routledge.
  • Mennicken, A. (2008). Connecting worlds: The translation of international auditing standards into post-Soviet audit practice. Accounting, Organizations and Society, 33(4), 384–414. doi: 10.1016/j.aos.2007.06.001
  • Molander, B. (1993). Kunskap i handling [Knowledge in action]. Göteborg: Daidalos.
  • Molander, A., Grimen, H., & Eriksen, E. O. (2012). Professional discretion and accountability in the welfare state. Journal of Applied Philosophy, 29(3), 214–230. doi: 10.1111/j.1468-5930.2012.00564.x
  • Ödman, P.-J. (2007). Tolkning, förståelse, vetande: Hermeneutik i teori och praktik [Interpretation, understanding, knowledge: Hermeneutics in theory and practice]. Stockholm: Norstedts Academic.
  • Öhman, P. (2006). Perspecktiv på revision: Tankemönster, förväntningsgap och dilemman (Doctoral thesis) [Perspective on Audit: Patterns of thought, expectation gap and dilemmas]. Mid Sweden University, Mittuniversitetet.
  • Öhman, P., Häckner, E., Jansson, A. M., & Tschudi, F. (2006). Swedish auditors’ view of auditing: Doing things right versus doing the right things. European Accounting Review, 5(1), 89–114. doi: 10.1080/09638180500510475
  • Pentland, B. T. (1993). Getting comfortable with the numbers: Auditing and the micro-production of macro-order. Accounting, Organizations and Society, 18(7/8), 605–620. doi: 10.1016/0361-3682(93)90045-8
  • Polit, D. F., & Beck, C. T. (2012). Nursing research: Generating and assessing evidence for nursing practice. Philadelphia, PA: Lippincott Williams & Wilkins.
  • Power, M. (1997). The audit society rituals of verification. Oxford: Oxford University Press.
  • Power, M. K. (2003). Auditing and the production of legitimacy. Accounting, Organizations and Society, 28(4), 379–394. doi: 10.1016/S0361-3682(01)00047-2
  • Sahlin-Andersson, K. (2006). Transparensens former [Forms of transparency]. In I. C. Levay, & C. Waks (Eds.), Strävan efter transparens [Strive after transparency] (pp. 19–50). Stockholm: SNS. Förlag.
  • Schmidt, M., & Umans, T. (2014). Experiences of well-being among female doctoral students in Sweden. International Journal of Qualitative Studies on Health and Well-Being, 9. doi:10.3402/qhw.v9.23059
  • Smeby, J.-C. (2008). Profesjon og utdanning [Profession and education]. In I. A. Molander, & L-I. Terum (Eds.), Profesjonsstudier [Studies of the profession] (pp. 87–102). Oslo: Universitetsforlaget.
  • Smith, M., Fiedler, B., Brown, B., & Kestel, J. (2001). Structure versus judgement in the audit process: A test of Kinney’s classification. Managerial Auditing Journal, 16(1/2), 40–49. doi: 10.1108/02686900110363645
  • Turley, S., & Cooper, M. (1991). Auditing in the United Kingdom: A study of development in the audit methodologies of large accounting firms. London: Prentice-Hall.
  • Umans, T., Broberg, P., Schmidt, M., Nilsson, S., & Olsson, E. (2016). Feeling well by being together: Study of Swedish auditors. Work, 54(1), 79–86. doi: 10.3233/WOR-162270
  • Van der Veer, B. (2006, October). Keynote speech on audit regulation and implementation of the statutory audit directive. FEE Conference on Audit Regulation, Brussels.
  • Webb, C., & Kevern, J. (2001). Focus groups as a research method: A critique of some aspects of their use in nursing research. Journal of Advanced Nursing, 33(6), 798–805. doi: 10.1046/j.1365-2648.2001.01720.x
  • Weick, K. E. (1989). Theory construction as disciplined imagination. Academy of Management Review, 14, 516–531.
  • Whittemore, R., Chase, S. K., & Mandle, C. L. (2001). Validity in qualitative research. Qualitative Health Research, 11(4), 522–537. doi: 10.1177/104973201129119299

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.