... Adapted from Nonaka and Takeuchi (1995) and Nonaka et al. (2000) . national office consultations knowledge creation and transfer qualitative method auditing SECI model To gain an understanding about how knowledge is created and transferred between the national office and engagement...

..., Northeastern University, D'Amore-McKim School of Business, Department of Accounting, Boston, MA, USA. Editor's note: Invited. 1 8 2019 1 5 2021 2022 interview studies qualitative method auditing corporate governance What would have really helped that process...