haku: @author Solomon, I. / yhteensä: 13
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| Tekijä: | Solomon, I. |
| Otsikko: | What do industry-specialist auditors know? |
| Lehti: | Journal of Accounting Research
1999 : SPRING, VOL. 37:1, p. 191-208 |
| Asiasana: | ACCOUNTING RESEARCH AUDITORS INDUSTRIES |
| Kieli: | eng |
| Tiivistelmä: | Recent shifts in audit practice have provided more substantive and pervasive roles for specialized industry knowledge. Specifically, most of the largest firms now are structured along industry lines and designate most, if not all, of their auditors as industry specialists. This change suggests that a preferred way for auditors to acquire industry knowledge is via specialised indirect experience coupled with focused direct experience. |
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