Skip Nav Destination
1-1 of 1
Keywords: knowledge transferClose
Journal: Accounting Horizons
Accounting Horizons (2023) 37 (3): 1–26.
Published: 01 September 2023
...Allen D. Blay; Landon Mauler; Jonathan Nash SYNOPSIS Knowledge transfer affects audit production: it is an underlying reason for specialization premiums and economies of scale. Using measures of client-level comparability to proxy for the internal (within-auditor) and external (across auditors...