Learning as a pathway to auditor comfort : A study on learning and auditor comfort in the implementation of new directives

The introduction of new directives, such as the Corporate Sustainability Reporting Directive (CSRD), presents auditors with new auditing situations where previous experience and routines are often insufficient. Auditors must therefore adapt to these new requirements in order to feel comfortable enough to ensure that the audited data is accurate. This study aims to explore how auditors use two types of learning, vicarious and experiential learning, to achieve auditor comfort in the face of new directives. Vicarious learning refers to learning from others, for example through observation, while experiential learning involves learning by practically performing tasks oneself. The study was conducted using a qualitative method and is based on ten interviews with auditors from a Big 4 firm. The analysis is grounded in theories of auditor comfort (Carrington & Catasús, 2007) and organizational learning (Bechky, 2003; Bresman, 2013; Kolb & Kolb, 2005). The results show that auditor comfort is something that develops over time, through both vicarious and experiential learning. The study finds that the combination of these two forms of learning is central to creating auditor comfort in new situations. Simply receiving information or attending trainings is not enough, auditors also need the opportunity to test, practice and engage in dialogue with others. The conclusion is that auditor comfort, in the context of new directives, is formed through the interaction between vicarious and experiential learning, where comfort can arise as momentary relief, as a lasting state, or as renewal in response to new situations. These different forms of comfort reinforce one another and are shaped through learning, collaboration and support from the surrounding environment.