Purpose - This paper aims to examine how leadership style in audit firms influences audit quality. The paper further explores the mediating role of knowledge sharing in the relationship between leadership style and audit quality. Design/methodology/approach - The present paper studies the...

Part I: Knowledge Audits - Models and Methods 1. Audits - What To Audit And Why 2. Audit Methodology For Business Processes 3. Audit Methodology For Knowledge Functions 4. Designing an Audit Of Knowledge Assets Part II: Defining and Identifying your Knowledge Assets 5. Identifying and...

Audit practice is a team effort led by signing auditors. We examine the impact of the heterogeneity of signing auditors' audit-firm serving experiences on the disclosure of key audit matters (KAMs). Auditors with more heterogeneous serving experiences demonstrate more adequate KAM disclosure, as...