published in the CCA French review between 1995 and 2004. Citation and co-citation techniques are used to draw a knowledge … structure of the accounting research. …

published in the CCA French review between 1995 and 2004. Citation and co-citation techniques are used to draw a knowledge … structure of the accounting research. …

dégager une structure objective des connaissances de la recherche en « comptabilité, contrôle, audit ». … published in the CCA French review between 1995 and 2004. Citation and co-citation techniques are used to draw a knowledge … structure of the accounting research. …

accounting and controlling: • the creation of models which will accept imperfect information, • the effect of the use of … relationships between the data. Indeed, we have seen that imperfect accounting data has led to a radical reappraisal and extension … of the principal of double- entry accounting in order to obtain fuzzified financial statements. At the same time …

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 …

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 …

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 …