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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...
Autores principales: | , , , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Frontiers Media S.A.
2022
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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 |