Exploring the influence of organizational learning on audit performance. Within a Big 4 auditing firm
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2020-08-17
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en
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Abstract
The relationship between organizational learning and performance has already been confirmed in prior research. However, this research focusses on the influence of organizational learning capability and performance within a Big 4 auditing firm. This research is conducted in a qualitative way using eight interviews with employees from different functions of the Big 4 auditing organization in the Netherlands. Additional documents have been used for analysing the results. Organizational learning capability is described as the detection and recognition of errors. Performance in this research is focused on audit performance specifically on the inputs of audit, because these operational factors are changeable for the audit organizations.
Key words: Organizational learning, organizational learning capability, auditing firm, audit performance, audit quality, audit independence
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Faculteit der Managementwetenschappen