Two critical aspects of the model of auditor expertise development in Tan and Libby [1997] are that audit firms do not 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...

Two critical aspects of Tan and Libby [1997]’s model of auditor expertise development are that audit firms do not 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...

The Sarbanes-Oxley Act of 2002 (SOX) entrusted the general counsel (GC) of public companies with overseeing a new system of internal controls and reporting misconduct at their firms. I use a hand-collected dataset tracking the backgrounds of inhouse lawyers to argue that SOX increased the value...

Current knowledge management (KM) technologies and strategies advocate two different approaches: knowledge codification and knowledge sharing networks. However, the extant literature has paid limited attention to the interaction between them. This research draws upon the literature on formal...

To survive and flourish in a changing and unpredictable world, organizations and people must maintain strategic power over necessary resources - often in the face of competition. Knowledge contributes to that strategic power. Without vigilance to maintain its currency and accuracy, the value of...

This paper extends Li (2008b) to the multi-agent environment, where players reason about each other's awareness as well as knowledge, subject to their own awareness constraints. I characterize the interactive knowledge hierarchies under unawareness, which significantly differ from those in the...

The cumulative stress to acknowledge environmental challenges bound businesses to embrace sustainable practices into their business operations. In Vietnamese context, green ventures are considered a key contributor, hence, play major part in transformative landscape. Therefore, the study finds...

This article proposes that artificial intelligence (AI) is positioned as a key driver of a new evolutionary stage of human knowledge, complementing human intelligence and facilitating the creation and development of sophisticated collective intelligence, defined as the noosphere, understood as...