A note on cross-sectional tests for knowledge differences

It is investigated whether selection bias stemming from firms' employee selection and individuals' career decisions rather than learning may, at least in part, account for differences between individuals with different levels of audit experience. Results indicate that students entering pub...

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Veröffentlicht in:Behavioral research in accounting 1997-01, Vol.9, p.46
Hauptverfasser: Davis, Larry R, Dwyer, Margaret D, Trompeter, Gregory M
Format: Artikel
Sprache:eng
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Zusammenfassung:It is investigated whether selection bias stemming from firms' employee selection and individuals' career decisions rather than learning may, at least in part, account for differences between individuals with different levels of audit experience. Results indicate that students entering public accounting have systematically higher levels of auditing-related knowledge than do students who do not enter public accounting. These results suggest that cross-sectional tests for learning based on comparisons of students and experienced auditors may be confounded and that interpretation of previously documented differences between experienced auditors and students as evidence of experiential learning and firm training is suspect.
ISSN:1050-4753
1558-8009