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Keywords: audit efficiency
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Journal Articles
Accounting Horizons (2022)
Published: 24 June 2022
... transfers that occur during audit production, our results indicate that internal knowledge transfer subsumes external knowledge transfer. Although this result may seem intuitive, recent research implies external knowledge transfer significantly impacts audit efficiency. Thus, the dominance of internal...
Journal Articles
Accounting Horizons (2012) 26 (4): 631–656.
Published: 01 December 2012
... the strategic behavior of auditors. Finally, we discuss previous empirical and behavioral audit evidence in the context of the credence aspects of an audit. credence attributes audit quality audit efficiency 2012 We thank the editor and two anonymous reviewers for helpful comments...