We conjecture that a greater opportunity for audit partners to share personal industry knowledge with each other within … knowledge and specialization. First, we find extant measures of an audit office’s industry market share, industry portfolio … benefiting when there is a greater opportunity for partner industry knowledge sharing within U.S. audit offices …

Auditors’ knowledge is critical for audit and financial reporting quality, as it facilitates task performance and … information sharing. We examine whether auditors’ acquisition of knowledge from prior year workpapers, a primary means for …) formal prior year workpaper documentation acquire less knowledge about risk assessment. We posit, and provide empirical …

knowledge spillover, suggesting knowledge spillover is a potential channel for APTS to affect audit quality … likely affected by the TCJA have a significant increase in APTS fees and audit quality after the enactment of the TCJA. The …

can impede knowledge sharing and the effect of the impediments on audit outcomes. I find that impeded knowledge sharing … APTS opportunities, and clients of audit offices more likely to experience impeded knowledge sharing are more likely to … the academic community. Numerous archival studies suggest that knowledge sharing is one mechanism through which APTS …

. PCAOB inspections commonly scrutinize the auditing of income taxes. We posit that auditors’ tax-related knowledge increased … in response to the onset of this scrutiny and that this knowledge diffused to their clients, resulting in more effective … exhibited superior tax-related knowledge, clients with greater opportunities for knowledge diffusion from their auditor, and …

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 …

offices within the same audit firm. Our findings suggest that the auditors’ technological proximity knowledge enhances the … knowledge from their clients’ technological proximity. We find that a client firm’s technological proximity to other clients of … its audit office improves audit quality and results in an audit fee discount, even after controlling for the product …

policymakers. We use knowledge transfer best practices to evaluate eight audit domain specific practices for their potential to … transfer audit knowledge. Our analysis shows that while several less formal audit practices can contribute to knowledge … that knowledge. Employing thirteen RSP reviews, we find that early career accounting professionals can use the reviews …

We utilize the setting of the audit market consolidation in China to examine the effect of industry-specific knowledge …-specific knowledge transfer in audit firms leads to an economically significant audit performance improvement … transfer on audit performance. For each audit firm merger, we sort all client companies into the treatment and control groups …

caution to protect its proprietary information and pursuing the benefits of auditor knowledge derived from providing services … to comparable clients. We conduct a survey of audit partners whose responses confirm that clients weigh these competing … benefits from enhanced audit quality while also paying lower audit fees. Despite these benefits, we find that peer firms are …