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Tacit managerial versus technical knowledge as determinants of audit expertise in the field

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  1. Dennis, Sean A. & Johnstone, Karla M., 2018. "A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 14-28.
  2. Bonner, Sarah E. & Sprinkle, Geoffrey B., 2002. "The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 303-345.
  3. Kim, Daehyun & Marin, Michael J. & Richardson, Gordon D. & Salterio, Steven E. & Tsang, Albert, 2023. "Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).
  4. Nor Aishah Mohd Ali & Nawal Kasim, 2019. "Talent Management for Shariah Auditors: Case Study Evidence From the Practitioners," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(3), pages 252-266, May.
  5. Reheul, Anne-Mie & Van Caneghem, Tom & Verbruggen, Sandra, 2011. "Auditor choice in the Belgian nonprofit sector: a behavioral perspective," Working Papers 2011/36, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
  6. Nor Aishah Mohd Ali, 2018. "Challenges in Recruiting Specialized Internal Auditors: Case Study Evidence of Islamic Financial Institution in Malaysia," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(1), pages 60-74, January.
  7. Sweeney, John T. & Suh, Ik Seon & Dalton, Kenneth C. & Meljem, Sylvia, 2017. "Are workpaper reviews preparer-specific?," The British Accounting Review, Elsevier, vol. 49(6), pages 560-577.
  8. Ricardo Lopes Cardoso & Rodrigo de Oliveira Leite & André Carlos Busanelli de Aquino, 2023. "Probable at First Glance, but Unlikely After Closer Look: The Role of Cognitive Reflection Ability on the Assessment of Probabilistic Expressions," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 58(02), pages 1-31, June.
  9. Jasmijn C. Bol & Cassandra Estep & Frank Moers & Mark E. Peecher, 2018. "The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development," Journal of Accounting Research, Wiley Blackwell, vol. 56(4), pages 1205-1252, September.
  10. Agulles, Remei & Prats, Mª Julia, 2011. "Learning in practice: What organizational and management literature can contribute to professional and occupational development," IESE Research Papers D/938, IESE Business School.
  11. Sanders, Christina Butler & Steward, Michelle D. & Bridges, Sheri, 2009. "Facilitating knowledge transfer during SOX-mandated audit partner rotation," Business Horizons, Elsevier, vol. 52(6), pages 573-582, November.
  12. Agbejule, Adebayo & Saarikoski, Lotta, 2006. "The effect of cost management knowledge on the relationship between budgetary participation and managerial performance," The British Accounting Review, Elsevier, vol. 38(4), pages 427-440.
  13. Stone, Dan N. & Hunton, James E. & Wier, Benson, 2000. "Succeeding in managerial accounting. Part 1: knowledge, ability, and rank," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 697-715, October.
  14. Nadav Levy, 2014. "Domain knowledge, ability, and the principal's authority relations," RAND Journal of Economics, RAND Corporation, vol. 45(2), pages 370-394, June.
  15. Stéphane Lhuillery & Marion Tellechea & Stéphanie Thiery, 2021. "Open innovation in managerial innovation: the case of internal audit," Working Papers of BETA 2021-19, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
  16. Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can Auditors Be Independent? - Experimental Evidence," Sonderforschungsbereich 504 Publications 07-59, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
  17. Yip-Ow, Jackson & Tan, Hun-Tong, 2000. "Effects of the preparer's justification on the reviewer's hypothesis generation and judgment in analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 203-215, February.
  18. Steven M. Glover & Mark H. Taylor & Yi‐Jing Wu & Ken T. Trotman, 2019. "Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?†," Contemporary Accounting Research, John Wiley & Sons, vol. 36(3), pages 1417-1460, September.
  19. Michael Pirson & Deepak Malhotra, 2011. "Foundations of Organizational Trust: What Matters to Different Stakeholders?," Organization Science, INFORMS, vol. 22(4), pages 1087-1104, August.
  20. Francis Rousseaux & Pierre Saurel & Jean Petit, 2014. "Knowledge Engineering or Digital Humanities? Territorial Intelligence, a Case in Point," Post-Print hal-01084712, HAL.
  21. William F. Messier, Jr. & Vincent Owhoso & Carter Rakovski, 2008. "Can Audit Partners Predict Subordinates' Ability to Detect Errors?," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1241-1264, December.
  22. Andersson, Patric & Hellman, Niclas, 2020. "Analysts’ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
  23. Sudip Bhattacharjee & Lewis Shaw, 2001. "Evidence that independent research projects improve accounting students' technology-related perceptions and skills," Accounting Education, Taylor & Francis Journals, vol. 10(1), pages 83-103.
  24. Samagaio, Antonio & Rodrigues, Ricardo, 2016. "Human capital and performance in young audit firms," Journal of Business Research, Elsevier, vol. 69(11), pages 5354-5359.
  25. repec:mth:ijafr8:v:9:y:2019:i:1:p:51-73 is not listed on IDEAS
  26. Peecher, Mark E. & Solomon, Ira & Trotman, Ken T., 2013. "An accountability framework for financial statement auditors and related research questions," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 596-620.
  27. Claire Garnier, 2018. "L'associé est-il un auditeur comme les autres ? La construction de l'identité de l'associé dans les cabinets Big 4 en France," Post-Print hal-01907933, HAL.
  28. Lhuillery, Stéphane & Tellechea, Marion & Thiéry, Stéphanie, 2023. "Innovation in lieu of compliance: Internal audit departments’ standardized and non-standardized knowledge sources," Technovation, Elsevier, vol. 123(C).
  29. Cardinaels, Eddy, 2008. "The interplay between cost accounting knowledge and presentation formats in cost-based decision-making," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 582-602, August.
  30. Nikos Vafeas, 2009. "Is Accounting Education Valued by the Stock Market? Evidence from Corporate Controller Appointments," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 1143-1174, December.
  31. Hunton, James E. & Wier, Benson & Stone, Dan N., 2000. "Succeeding in managerial accounting. Part 2: a structural equations analysis," Accounting, Organizations and Society, Elsevier, vol. 25(8), pages 751-762, November.
  32. Takiah Mohd Iskandar & Ria Nelly Sari & Zuraidah Mohd-Sanusi & Rita Anugerah, 2012. "Enhancing auditors' performance: The importance of motivational factors and the mediation effect of effort," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(5), pages 462-476, May.
  33. Hun†Tong Tan & Karim Jamal, 2006. "Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 761-787, September.
  34. Griffith, Emily E. & Kadous, Kathryn & Proell, Chad A., 2020. "Friends in low places: How peer advice and expected leadership feedback affect staff auditors’ willingness to speak up," Accounting, Organizations and Society, Elsevier, vol. 87(C).
  35. Causholli, Monika & Floyd, Theresa & Jenkins, Nicole Thorne & Soltis, Scott M., 2021. "The ties that bind: Knowledge-seeking networks and auditor job performance," Accounting, Organizations and Society, Elsevier, vol. 92(C).
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