This study develops a conceptual framework for auditor knowledge comprising both the personal knowledge of auditors and the organizational knowledge of audit firms. We use this to examine how three measures of the personal knowledge held by engagement audit partners.the depth and width of...

This study examines how audit fees change when companies switch audit firms. In particular, we are interested in the effect of engagement partners’ familiarity with clients on the changes in audit fees. On the basis of the unique data on individual engagement partners obtained from auditors’...

This study investigates the impact of management style on research performance in science. If a managerial role is played by a leading scientist in the research team, that is considered management-research integration. If not, we consider that management and research are separated. We found that...

This paper investigates the effects of outsourcing of prior art search on the efficiency of patent examination, using a large scale Japanese patent examination data. Outsourcing may increase examination quality by expanding the scope of prior art search, while it may have a negative effect if...