The purpose of this study was to determine the relationship between the proximity, knowledge as well as the source of … knowledge about the profession and students' perception of the auditing profession in Vietnam. The data is collected using … source of knowledge about the auditing profession is their academic training. Students perceive that the auditing profession …

value tacit knowledge in inexperienced auditors but do value it in experienced auditors. We update the former and extend the … latter. Our paper predicts and finds that audit firms now do value tacit knowledge in inexperienced auditors, especially when … their supervisors have higher tacit knowledge. Our proxies of value include higher promotability assessments, annual …