Social network analysis (SNA) examines whether interactions between individuals, teams,
and organizations result in network structures and patterns that can explain important …

This paper investigates the overall impact of and the information made available by the
recent audit partner disclosure requirement in the US After a contentious comment period …

The revolutionary advancement of technology in the past decade brought the attention of
academics and management practitioners to ways of improving innovative capabilities of …

Research generally finds positive audit and tax outcomes associated with auditor-provided
tax services (APTS), attributing knowledge sharing (KS) between tax and audit as the …

Purpose This study aims to review and synthesize the burgeoning field of auditing research
utilizing Chinese data. Over the past decades, there has been a remarkable rise in such …

Using a difference-in-differences approach, we examine the effect of industry-specific
knowledge transfer on audit performance after a merger of two Chinese audit firms with …

We examine the effects of corporate networks involving common directors and auditors (ie,
connections creating single or double ties between companies) on two important monitoring …

While scholars have attended to the performance implications of employee embeddedness
in social networks within the workplace, less research accounts for the interface of employee …

Auditor knowledge is a key element in explaining the supply of audit quality, yet
understanding of the drivers of this knowledge in the archival literature is limited. This study …

Junior auditors collect the bulk of audit evidence, yet they do not always speak up to
communicate potentially important audit issues. Such inappropriate “voice” decisions can …