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Keywords: knowledge sharing
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Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 51–79.
Published: 01 May 2020
...Rong-Ruey Duh; W. Robert Knechel; Ching-Chieh Lin SUMMARY This paper examines the effect of knowledge sharing in audit firms on audit quality and efficiency. We analyze data from a survey of audit professionals from 22 audit firms in Taiwan matched to publicly available data on individual audits...