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Keywords: knowledge transfer
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Journal Articles
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...