Knowledge Creation and Transfer in the Context of National Office Consultations: Experiences of Audit Firm Partners
| Autor: | Sanaz Aghazadeh, Mary Kate Dodgson, Yoon Ju Kang, Marietta Peytcheva |
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| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | AUDITING: A Journal of Practice & Theory. |
| ISSN: | 1558-7991 0278-0380 |
| Popis: | 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, externalization, combination, and internalization) model to understand how knowledge creation and transfer processes unfold in audit firms in the context of national office consultations. Overall, we observe that the national office and engagement partners engage in all four processes of knowledge creation and transfer outlined in the SECI model: tacit-to-tacit, explicit-to-explicit, tacit-to-explicit, and explicit-to-tacit. Our study offers implications for auditors and regulators and brings to light opportunities for future auditing research. |
| Databáze: | OpenAIRE |
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