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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 |