The effects of audit firms' knowledge sharing on audit quality and efficiency
Year of publication: |
2020
|
---|---|
Authors: | Duh, Rong-Ruey ; Knechel, W. Robert ; Lin, Ching-Chieh |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 39.2020, 2, p. 51-79
|
Subject: | knowledge sharing | discretionary accruals | audit opinion | audit timeliness | audti quality | Wirtschaftsprüfung | Financial audit | Wissenstransfer | Knowledge transfer | Dienstleistungsqualität | Service quality | Wissensmanagement | Knowledge management | Rückstellung | Accrual | Qualitätsmanagement | Quality management | Bilanzpolitik | Accounting policy |
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