The purpose of this research article was to explore the influence of knowledge and skills of human resource on the … the significant effect of human knowledge and skills partially or not, whereas F test was applied to test whether the … effect will be simultaneous. Results showed that knowledge and skills of human resources have significant and simultaneous …

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 now do value tacit knowledge in inexperienced auditors, especially when … their supervisors have higher tacit knowledge. Our proxies of value include higher promotability assessments, annual …

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 now do value tacit knowledge in inexperienced auditors, especially when … their supervisors have higher tacit knowledge. Our proxies of value include higher promotability assessments, annual …