Zobrazeno 1 - 6
of 6
pro vyhledávání: '"Mary Kate Dodgson"'
Publikováno v:
AUDITING: A Journal of Practice & Theory.
Knowledge creation and transfer within audit firms is critical to achieving high audit quality. We conduct semi-structured interviews with 22 engagement partners and national office partners, and we draw on Nonaka and Takeuchi’s SECI (socialization
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ca8f03fdba5d1e3c943dd5ca6b002234
https://doi.org/10.2308/ajpt-2020-141
https://doi.org/10.2308/ajpt-2020-141
Autor:
Mary Kate Dodgson, Andrew J. Trotman
Publikováno v:
AUDITING: A Journal of Practice & Theory. 41:101-113
SUMMARY Interview-based research is growing in prominence in auditing, yet many researchers are self-trained in this method, leading the novice interview researcher to encounter a number of roadblocks along the way. The overarching goal of our study
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3009a868b2513a8454efebe7e019c629
https://doi.org/10.2308/ajpt-19-098
https://doi.org/10.2308/ajpt-19-098
Publikováno v:
The Accounting Review. 95:89-111
While current audit standards explicitly state engagement partner tenure requirements, firms have flexibility in managing the rotation process. We conduct semi-structured interviews with 20 U.S. audit firm partners who share their experiences on topi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::987ad84763e70429f09ae0886cb865ed
https://doi.org/10.2308/accr-52556
https://doi.org/10.2308/accr-52556
Publikováno v:
SSRN Electronic Journal.
National office consultations (NOCs) are a mechanism intended to enhance audit quality, consistent with the logic of professionalism inherent in the audit profession. Yet research indicates that the competing logic of commercialism has become institu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::81ecb11be72744bbe989018631570c2f
https://doi.org/10.2139/ssrn.3692581
https://doi.org/10.2139/ssrn.3692581
Publikováno v:
Accounting, Organizations and Society. 92:101240
To foster positive relationships with clients, audit firms often assign “relationship partners” (hereafter RPs) to engagements. Yet, little is known about RPs’ influence on disagreements that arise during fieldwork. We conduct an experiment wit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::34c7c7cbc93788ca4f8ea02b40d48ccf
https://doi.org/10.1016/j.aos.2021.101240
https://doi.org/10.1016/j.aos.2021.101240
Publikováno v:
SSRN Electronic Journal.
In response to PCAOB concerns about auditors’ professional skepticism, certain international auditing firms instituted a training practice that involves providing feedback on staff auditors’ trait skepticism levels as measured by the Hurtt Profes
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::32e6b646cb10dd53270b53939ab84708
https://doi.org/10.2139/ssrn.3183471
https://doi.org/10.2139/ssrn.3183471