Knowledge Transfer in Audit Firms

Management of knowledge transfer in knowledge service firms

Audit Pricing in Private Firms

Prior research has examined audit pricing for publicly held firms and provided some evidence of a Big 8 premium in pricing. We investigate audit pricing among private firms for the first time, and we compare audit pricing for private and listed clients. The relatively great degree of dispersion in auditor choice (between Big 5 and non-Big 5 auditors) in our large sample of privately held audit ...

Identification of knowledge audit factors in knowledge management soft-ware’s

Purpose: Todaychr('39')s knowledge-based organizations use knowledge management softwares to accelerate and facilitate their knowledge management processes.But facilitating and accelerating these processes will not be possible, except with knowledge audit, which is the first step of knowledge management. So the purpose of this research is identifying the knowledge audit factors in the knowledge...

Study of factors influencing knowledge transfer in family firms

Purpose: We propose in this paper to analyze what are the factors that influence knowledge transfer both intra and intergenerational in family firms. The main objective is to establish a framework that can be used later in empirical research, although we maintain a completely theoretical approach in this paper Design/methodology/approach: This study, which is a comprehensive framework character...

Audit Pricing in Private and Public Firms

Prior research has examined audit pricing for publicly held firms and provided some evidence of a Big 8 premium in pricing. We investigate audit pricing among private firms for the first time, and we compare audit pricing for private and public clients. We present evidence of a pricing premium, on average, for non-Big 5 auditors among large private clients after controlling for other effects. W...