Access to Information and Communication Technologies (ICT) enables the production, use and transfer of knowledge in an efficient and low cost manner. Knowledge is the major factor in the knowledge economy and countries that have limited access to ICT are disadvantaged. This phenomenon is known...

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...

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 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...

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...

Prior research shows that the accounting and financial reporting quality of startups and early-stage firms is lower than that of public firms and firms later in their life-cycle. A growing source of financing for these startup and early-stage firms is equity crowdfunding. This paper provides...

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

The concept of knowledge has gained in interest since industrialized economics have induced a shift in importance from labor, capital and natural resources towards intellectual resources. This study investigates how the management of knowledge influences the innovation performance of a firm....

The aim of this paper is to investigate the role of Knowledge Management (KM) for the innovation success of firms. It is assumed that the functional chains of KM lead directly and indirectly to more innovative success via enhancing the recombination of internal and external knowledge assets. To...