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

Purpose: Doctoral student well-being is an important matter that shapes the well-being of academics throughout their careers. Given that well-being has been found to be closely related to employee productivity and efficiency, strategies associated with maintaining well-being during PhD studies might be crucial for higher education, its outcomes and—just as importantly—for a balanced life of PhD students. Method: Based on 17 studies, this literature review critically assesses the literature on doctoral student well-being. Results: Theoretical models, concepts of well-being, and methods applied are discussed, as are the results of the articles. The reviewed studies are then discussed based on a SWOT analysis addressing the strengths and weaknesses of the reviewed research as well as the identified opportunities and threats, which can be used as a basis for future research. Based on the review findings and the SWOT analysis, a multidimensional view of the well-being of doctoral students is proposed. Conclusions: The study proposes a more student-centred approach to meeting doctoral students’ needs, and the enhancement of doctoral student well-being in order, as a long-term goal, to improve academics’ well-being and productivity.

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“…Agevall, Broberg, & Umans, 2016; cf. Lease, 1999; Petersen, 2011; Salmela-Aro, Tolvanen, & Nurmi, 2011).…”

Section: Introductionmentioning

confidence: 99%

Doctoral students’ well-being: a literature review

Schmidt

Hansson

2018

International Journal of Qualitative Studies on Health and Well

175

163

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“…When an auditor performs field work such as assessing risk, setting materiality limits, evaluating and testing internal controls, identifying strengths and weaknesses. They must comply with Auditing Standards, which require: auditors to use professional judgment [30]. The dimensions of professional development are knowledge, skills and competence.…”

Section: Professional Developmentmentioning

confidence: 99%

Factors Affecting the Integrity of the Auditee Financial Statement With the Mediation Variable: Audit Quality

Ayu Nurvita Sari,

Ridwan Saleh,

Ramdany

et al. 2023

IJME

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The integrity of the auditee's financial reports is still an issue and a concern, because there are many cases of manipulation of accounting data. This is caused by various factors, both internal factors and external factors. This study only focuses on external factors, namely audit quality, which will be used as a mediating variable. The research objective is to find out empirical evidence of the effect of auditor integrity, auditor experience, obedience pressure, professional development on audit quality, audit quality on the integrity of auditee's financial statements, audit quality can mediate the relationship between auditor integrity, auditor experience, obedience pressure, professional development on integrity audited financial reports. This study uses primary data and is measured by a Likert scale of 5. The sample uses a nonprobability sampling technique and the accidental sampling method with a total of 100 auditors in DKI Jakarta. Data analysis using Partial Least Square (PLS). The results of this study indicate that auditor integrity, obedience pressure and professional development have a significant positive effect on audit quality, auditor experience has no significant effect on audit quality, audit quality has a significant positive effect on the integrity of the auditee's financial statements. Auditor integrity, obedience pressure and professional development have a significant positive effect on the integrity of the auditee's financial statements qthrough audit quality, but the auditor's experience has no significant effect on the integrity of the auditee's financial statements through audit quality.

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“…Whereas the student and the university are appreciative of making a connection with the real-life environment and future employers, businesses are reluctant to allocate time and attention to WIL students, as they take time away from production (Rook and McManus, 2016;Agevall et al, 2018). Business recruitment bases are satisfactory due to their access to pools of qualified employment seeking graduates, fuelled by existing high numbers of unemployed graduates (Govender and Taylor, 2015).…”

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confidence: 99%

Business students and work-life: mind the gaps!

Govender

Vaaland

2020

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PurposeThis paper aims to identify challenges in business school and business collaboration when implementing work-integrated learning (WIL) as a vehicle to enhance student work-life realities and possible employability opportunities.Design/methodology/approachThis paper adopts a five-step literature synthesis method. In-depth review and analysis of the existing literature of WIL challenges during the period 2009 to 2018 was conducted.FindingsThe literature review revealed five major gaps identified in WIL projects, resulting from a lack of institutional support, mentoring and assessment, student readiness, curriculum relevance and host motivation. These challenges were related to differences or gaps in the business school and business domains. Seven propositions are suggested as a starting point to manage the five gaps when initiating WIL as a successful learning project.Practical implicationsOur syntheses of challenges hampering WIL projects is highly relevant for deepening business school awareness and when planning to launch WIL projects. The paper presents a realistic view on school-business interaction involving WIL students.Originality/valueThe paper contributes by enabling WIL practitioners to gain a systematic overview of WIL challenges and pitfalls. Negative factors impacting on business school and business domains are highlighted in the model and paper propositions. Awareness, mindfulness and avoiding the pitfalls and gaps facing WIL students, schools and participating businesses ensure effective, efficient and successful WIL experiences and projects.

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

Cited by 4 publications

References 35 publications

Doctoral students’ well-being: a literature review

Doctoral students’ well-being: a literature review

Factors Affecting the Integrity of the Auditee Financial Statement With the Mediation Variable: Audit Quality

Business students and work-life: mind the gaps!

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