2016 Fiscal Year Final Research Report
The effects of knowledge sharing within an audit firm on audit quality
| Project/Area Number |
26380601
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Keywords | 監査法人内の人的ネットワーク / 監査の質 / 職業的懐疑心 / 知識共有 / 監査パートナー |
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| Outline of Final Research Achievements |
The purposes of this study are (1) to examine how auditor knowledge is acquired and shared in an audit firm and (2) how the way of the knowledge sharing within an audit firm affects audit quality.
The network analysis conducted for one of major audit firms revealed that a significant change in the personal network developed in the firm happened in 2006, which imply that there were any significant changes in the firm's organization or their firm policy regarding partner assignment. In addition, as a result of regression analysis, it is found that the extent to which an audit partner exercises professional skepticism was affected by other partners with whom the partner worked in an audit team before 2005, but not after 2006.
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| Free Research Field |
会計監査
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