Search Results - subject:"Knowledge‐sharing"

Do Auditor-Provided Tax Services Impair Auditor Independence or Generate Knowledge Spillover? Evidence from the Tax Cuts and Jobs Act of 2017

Ren, Bo - 2023

Regulators increasingly express concerns over auditor-provided tax services (APTS) because those services could impair auditor independence. To date, research on the impact of APTS on auditor independence has yielded mixed results, potentially due to endogeneity issues, providing no clear...

Persistent link: https://www.econbiz.de/10014356213

Sponsorship Funding in Open-Source Software : Effort Reallocation and Spillover Effects in Knowledge-Sharing Ecosystems

Medappa, Poonacha K.; Tunc, Murat M; Li, Xitong - 2023

knowledge-sharing ecosystem. Specifically, we examine the influence of sponsorship on contributors' activities on the host …

Persistent link: https://www.econbiz.de/10014356227

Stay In Your Own Lane : Navigating the Challenges of Upward Knowledge Sharing in Hierarchical Audit Teams

Carpenter, Tina; Christ, Margaret H.; Hugie, Miranda - 2023

explore the factors that enhance and inhibit junior auditors’ upward knowledge sharing. Following the interpretivist … sharer and recipient. Second, upward knowledge sharing can create conflict when the sharer and recipient have overlapping …. However, our third theme suggests that upward knowledge sharing is most effective when the junior auditor has a champion on …

Persistent link: https://www.econbiz.de/10014356259

Transportation Distance Decay of Knowledge Spillovers and Smart Specialization in China

Wu, Haixiao - 2023

This study investigates the effect of transportation distance on knowledge spillovers and smart specialization in China. Utilizing a micro-level regression approach, the paper examines the heterogeneous effects of transportation distances on the probability of intra- and inter-class patent...

Persistent link: https://www.econbiz.de/10014356664

Conceptual Mapping of Valuable Knowledge Identification of Elements Impacting the Value of Knowledge

ul Haque, Muhammad Syed; Siddiqui, Danish Ahmed - 2023

This research study attempts to conceptually map the six elements impacting the value of knowledge. The six elements are Strategic Advantage, Intellectual Capital, Business Process Improvement, Cost of Generating New Knowledge, New Products/Services, and Improvement in Existing...

Persistent link: https://www.econbiz.de/10014356799

Regional Transformation; between Policy Intervention and Knowledge Dynamics?

Deegan, Jason - 2023

Regions have emerged as an important spatial scale through which to understand processes of economic development (Lundvall, and Borrás, 1997; Asheim and Isaksen, 2002; Boschma, 2005, 2015; Boschma et al., 2017; Isaksen and Trippl, 2016; Neffke et al., 2011). This regional turn, however, has sought to provide...

Persistent link: https://www.econbiz.de/10014356990

Diaspora Networks, Knowledge Flows and Brain Drain

Agrawal, Ajay K. - 2023

The paper summarizes key findings from the literature on how distance, relationships and ethnic ties influence knowledge flows, and describes a model that relates emigration and the diaspora to knowledge flows. It recaps a key study that reports evidence of a link from the diaspora and knowledge...

Persistent link: https://www.econbiz.de/10014357233

Democratization and Knowledge Formation and Dissemination in Social Sciences and Humanities

Tayebi, Amir; Teimouri, Sheida - 2023

Social sciences and humanities scholars can influence political discourse through their research, teaching young minds, and engaging the public to demand reforms that are not necessarily aligned with the interests of political leaders. Therefore, autocratic regimes often attempt to control...

Persistent link: https://www.econbiz.de/10014357389

An Innovation Puzzle in China : Does Knowledge Inflow Matter after the Trade War?

Li, Yuankun; Li, Xun; Yu, Zhen - 2023

This paper explores a puzzle in China's innovation performance, where innovation output experienced a sharp turnaround in 2018 despite the rising technology market and R&D investment by Chinese firms. We investigate the impact of three rounds of tariffs imposed during the U.S.-China trade war on...

Persistent link: https://www.econbiz.de/10014358170

The Theory of Constraints in scientific knowledge production

Halma, Matthew - 2023

This paper explores the application of the Theory of Constraints (ToC) to optimize knowledge production in research settings. While ToC is traditionally used in manufacturing and project management, its principles can be adapted to improve the efficiency and effectiveness of scientific research....

Persistent link: https://www.econbiz.de/10014359866