Knowledge management: The effect of knowledge transfer on professional skepticism in audit engagement planning

作者：

Highlights：

• Explores how auditors' interact with the knowledge transfer process.

• Illustrates how knowledge transfer improves the accuracy of auditor judgments.

• Highlights the significance of knowledge transfer in audit engagement planning.

• Uses an empirical model to test how skepticism is utilized in experts vs novices.

摘要

•Explores how auditors' interact with the knowledge transfer process.•Illustrates how knowledge transfer improves the accuracy of auditor judgments.•Highlights the significance of knowledge transfer in audit engagement planning.•Uses an empirical model to test how skepticism is utilized in experts vs novices.

论文关键词：Knowledge management,Organizational learning,Knowledge transfer,Decision making,Expertise,Audit planning

论文评审过程：Received 2 September 2016, Revised 19 December 2016, Accepted 28 December 2016, Available online 13 January 2017, Version of Record 10 February 2017.

论文官网地址：https://doi.org/10.1016/j.chb.2016.12.069