search query: @indexterm Experience / total: 231
reference: 148 / 231
| Author: | Tan, H. Libby, R. |
| Title: | Tacit managerial versus technical knowledge as determinants of audit expertise in the field |
| Journal: | Journal of Accounting Research
1997 : SPRING, VOL. 35:1, p. 97-113 |
| Index terms: | AUDITING PERFORMANCE APPRAISAL PROBLEM SOLVING JOB PERFORMANCE MANAGEMENT EXPERIENCE |
| Language: | eng |
| Abstract: | In this article it is tested, whether results of prior studies of the determinants of audit expertise generalize to measures of actual performance. The concept of expertise is expanded to include managerial dimensions and those related to the the technical requirements of audit tasks. It is investigated, how the managerial components of knowledge together with problem-solving abilities and technical knowledge distinguish auditors with superior performance at different levels of the hierarchy. Performance evaluations are used for identifying the experts. Tacit managerial knowledge could be improved by either formal classroom or on-the-job-training. The determinants of tacit managerial knowledge are largely unknown. |
SCIMA