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http://thuvienso.vanlanguni.edu.vn/handle/Vanlang_TV/21286
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Trường DC | Giá trị | Ngôn ngữ |
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dc.contributor.author | Bol, Jasmijn C. | - |
dc.contributor.author | Estep, Cassandra | - |
dc.date.accessioned | 2020-08-20T03:15:27Z | - |
dc.date.available | 2020-08-20T03:15:27Z | - |
dc.date.issued | 2018 | - |
dc.identifier.issn | 1475-679X | - |
dc.identifier.other | BBKH1920 | - |
dc.identifier.uri | http://thuvienso.vanlanguni.edu.vn/handle/Vanlang_TV/21286 | - |
dc.description | 78 tr. ; 1880 kb; Journal of Accounting Research 2018 | vi |
dc.description.abstract | Two critical aspects of Tan and Libby *1997+’s model of auditor expertise development are that audit firms do not value tacit knowledge in inexperienced auditors but do value it in experienced auditors. We update the former and extend the latter. Our paper predicts and finds that audit firms now do value tacit knowledge in inexperienced auditors, especially when their supervisors have higher tacit knowledge. Our proxies of value include higher promotability assessments, annual evaluations, and cash bonuses. Our paper also extends Tan and Libby [1997] by positing that enhanced development of expertise and audit firm human capital are two reasons audit firms value tacit knowledge in This article is protected by copyright. All rights reserved. 3 experienced auditors. As predicted, higher tacit knowledge in experienced auditors is positively associated with higher tacit knowledge acquisition by their inexperienced subordinates and with stronger firm commitment of inexperienced subordinates having higher tacit knowledge. | vi |
dc.language.iso | en | vi |
dc.publisher | University of Chicago | vi |
dc.subject | Tacit Knowledge | vi |
dc.subject | Audit Expertise | vi |
dc.subject | Performance Evaluation | vi |
dc.subject | Firm Commitment | vi |
dc.title | The Role of Tacit Knowledge in Auditor Expertise And Human Capital Development | vi |
dc.type | Other | vi |
Bộ sưu tập: | Bài báo_lưu trữ |
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BBKH1920_The Role Of Tacit Knowledge In Auditor Expertise.pdf Giới hạn truy cập | The Role of Tacit Knowledge in Auditor Expertise And Human Capital Development | 1.88 MB | Adobe PDF | Xem/Tải về Yêu cầu tài liệu |
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