Wang, Lin; Jia, Yuyan; Xiao, Tusheng; Yu, Yingmin - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-20
disclosures. This effect is influenced by the quality of audit knowledge that auditors accumulate from different serving … experiences and the team- and audit-firm-level knowledge integration environment. Furthermore, signing auditors with more diverse … resource allocation and internal management. …