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Personal Knowledge of Audit Partners and Organizational Knowledge of Audit Firms and the Impact on Audit Fees

Fukukawa、Hironori : Masaru Karube
WP#13-06 一橋大学イノベーション研究センター (2013/03/21)

This study develops a conceptual framework for auditor knowledge comprising both the personal knowledge of auditors and the organizational knowledge of audit firms. We u…

  • 会計学
  • IIRワーキングペーパー

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    Audit Firm Switch and Engagement Partner Continuance

    Fukukawa,Hironori : Masaru Karube
    WP#13-05 一橋大学イノベーション研究センター (2013/03/21)

    This study examines how audit fees change when companies switch audit firms. In particular, we are interested in the effect of engagement partners’ familiarity with clie…

    • 会計学
    • IIRワーキングペーパー

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