Category

Number of Access this item:746（2024-04-24 02:34 Counts）

Identifier to cite or link to this item: https://hdl.handle.net/10086/25518

Link to primary information 

File Format Size Views Description
cover_25518 pdf
070iirWP13_06 pdf 242 KB 1,322

Item Information

Output File

Title
Personal Knowledge of Audit Partners and Organizational Knowledge of Audit Firms and the Impact on Audit Fees
Creator
Creator Name
Fukukawa, Hironori Fukukawa, Hironori
福川, 裕徳 福川, 裕徳
Affiliation
Affiliation Name
Hitotsubashi University
Creator Name
Karube, Masaru Karube, Masaru
軽部, 大 軽部, 大
Affiliation
Affiliation Name
Hitotsubashi University
Key Word
Personal knowledge
Organizational knowledge
Industry expertise
Engagement partners
Abstract
This study develops a conceptual framework for auditor knowledge comprising both the personal knowledge of auditors and the organizational knowledge of audit firms. We use this to examine how three measures of the personal knowledge held by engagement audit partners.the depth and width of knowledge and industry expertise.impact upon audit fees. We find that an engagement partner with deeper knowledge provides audit services more efficiently. In addition, audit fees are negatively associated with partners’ wider knowledge and positively with partners’ industry expertise, but only for audits by Big 4 audit firms.
Description
Data used in this study are obtainable from public sources.
Publisher
Institute of Innovation Research, Hitotsubashi University
Issued Date
2013-03
Language
English(eng)
Resource Type
technical report
Version Type
VoR
Is Part OfRelation -
Related Title
IIR Working Paper ; No. 13-06
Number of Pages
32
Appears in Collections
IIR Working Paper
URL
https://hdl.handle.net/10086/25518