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Knowledge Spillover...
Knowledge Spillover and Audit Efficiency: Evidence from the Joint Provision of Audit and Non-Audit Services
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- Alexeyeva, Irina (författare)
- Umeå universitet,Företagsekonomi
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- Svanström, Tobias (författare)
- Umeå universitet,Företagsekonomi
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(creator_code:org_t)
- Engelska.
- Relaterad länk:
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https://urn.kb.se/re...
Abstract
Ämnesord
Stäng
- The purpose of this study is to provide a deeper insight into the effects of the joint provision of audit and non-audit services. The study investigates how the provision of non-audit services affects knowledge spillover and audit efficiency. In particular, we focus on the role of communication with and trust in colleagues providing non-audit services in knowledge transfer. Using survey data from a large sample of auditors, we show that the levels of communication and trust are positively associated with perceived knowledge spillover. Furthermore, these factors are essential for audit efficiency, suggesting that the information gained from the provision of non-audit services can reduce auditors’ effort (time) spent on different audit procedures. Further, we distinguish between different types of audit efficiency related to parts of the audit process and highlight the essential factors for each particular type.
Nyckelord
- non-audit services
- knowledge spillover
- communication
- trust
- audit efficiency
Publikations- och innehållstyp
- vet (ämneskategori)
- ovr (ämneskategori)