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Gradual Acquisition of Professional Knowledge, Audit Quality and Audit Fees

The acquisition of professional knowledge is a core issue in the formation of auditor industry expertise; however, previous literature has neglected the time required for auditors to acquire professional knowledge. We examine the audit quality and fees of audit firms in different stages of an audito...

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Detalles Bibliográficos
Autores principales: Xu, Gaoshuang, Ding, Rui, Cheng, Hanxiu, Xing, Qiuhang
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Frontiers Media S.A. 2022
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8969421/
https://www.ncbi.nlm.nih.gov/pubmed/35369164
http://dx.doi.org/10.3389/fpsyg.2022.759875