Recently, Nature published an article comparing the quality of Wikipedia articles to those of Encyclopedia Britannica (Giles 2005). The article, which gained much public attention, provides evidence for Wikipedia quality, but does not provide an explanation of the underlying source of that...

Social networking learning is emerging in light of the European Skills Agenda and technological development. This aims to incorporate learning techniques in social networking environments to foster formal and informal learning. However, the classical customer-oriented social networks provide an...

Audit quality and efficiency can be improved with the integration of innovative technology solutions. However, the successful implementation of such solutions largely depends on junior auditors' technological expertise and their ability to share knowledge upward to their supervisors on the...

The benefits and costs of auditor-provided tax services (APTS) have been and continue to be a concern of regulators and the academic community. Numerous archival studies suggest that knowledge sharing is one mechanism through which APTS affects audit quality because of the valuable information...

Audit academics and policymakers exhibit continuing concerns about the limited transfer of audit research findings to 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...

Two critical aspects of the model of auditor expertise development in Tan and Libby [1997] are that audit firms do not 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...

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 learning on the job, is negatively affected by the...

Two critical aspects of Tan and Libby [1997]’s model of auditor expertise development are that audit firms do not 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...

The aim of this paper is to analyse the effects of knowledge management on theinnovation success of firms in Germany. Using a matching procedure on data from theGerman Innovation Survey of 2003 (“Mannheim Innovation Panel”), we pair firmsapplying knowledge management with twin firms with...