latter. Our paper predicts and finds that audit firms now do value tacit knowledge in inexperienced auditors, especially when … audit firm human capital are two reasons audit firms value tacit knowledge in experienced auditors. As predicted, higher …Two critical aspects of the model of auditor expertise development in Tan and Libby [1997] are that audit firms do not …

latter. Our paper predicts and finds that audit firms now do value tacit knowledge in inexperienced auditors, especially when … audit firm human capital are two reasons audit firms value tacit knowledge in experienced auditors. As predicted, higher …Two critical aspects of Tan and Libby [1997]’s model of auditor expertise development are that audit firms do not value …

subset of respondents, about “knowledge gaps” and accounting “weak spots” that exist for firms raising capital through … Regulation Crowdfunding. “Knowledge gaps” are accounting areas where startup companies think they understand the proper … clearer standards may be beneficial. Better understanding specific accounting “knowledge gaps” and “weak spots” can help …

This paper investigates the allegations against auditors’ of going-concern audit reporting failures. In light of …

This paper examines the extent to which the audit and corporate governance characteristics of UK private companies are … associated with defective accounting information. Despite the economic importance of private firms, relatively little is known … effects of voluntary audit, board gender balance and financial expertise on the likelihood of errors occurring in published …

This study examines the international requirements of audit quality assurance and focuses on the challenges faced by … business organizations in Kosovo with the International Financial Reporting Standards and Kosovo Accounting Standards as … with International Standards of Auditing by auditors and reviews the quality of the audit process in the broader context of …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …

decisions. For society to benefit from the large research investment in accounting and auditing, the knowledge gained from that … research needs to be transferred to such accounting and auditing policymakers. We draw conceptually on the knowledge creation … propose a tentative strategy to address the barriers between accounting and auditing research knowledge and policymaking. We …