Purpose – Knowledge is the most important component of sustainable organizational growth and economic performance. This meta‐analysis aims to summarize the determinants of individuals' knowledge sharing (KS) intentions and behaviors in organizations. Design/methodology/approach – The...

A primary concern facing the PCAOB's requirement of disclosing critical audit matters (CAMs) is increased auditor litigation risk. Evidence with Key Audit Matters from the U.K. indicates auditors may subsequently remove a CAM or continue to report the same CAM for several years. Therefore, we...