Fukukawa、Hironori : Masaru Karube
WP#13-06 Hitotsubashi University IIR (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…
Fukukawa,Hironori : Masaru Karube
WP#13-05 Hitotsubashi University IIR (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…