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 …

We examine whether knowledge sharing can enhance the efficacy of implicit, trust-based incentives. Using a stark … laboratory experiment, we find support for theory suggesting that individuals believe that their knowledge is an important part … of their identity, making it costly to share, but facilitating greater trust that recipients of this knowledge will …

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 …

cover economically related industries along a supply chain. We hypothesize that this resource constitutes a knowledge asset …

unaffected incumbents. We also examine potential mechanisms of knowledge spillover and find some evidence that the effect is more …

. 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 global economy is increasingly dependent on knowledge workers to meet the needs of public and private organizations …. While there is no single definition of knowledge work, organizations and industry groups still attempt to measure … individuals’ capability to engage in it. The most comprehensive assessment of capability readiness for professional knowledge …