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Methodological Issues in Measuring Knowledge Effects

24 citations0/0 files storedInternational Journal of Auditing

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

The impact of knowledge on auditor performance has been a dominant theme in auditing research in the past two decades. This paper discusses some methodological issues to observe in designing a study that attempts to determine knowledge effects. It first describes some of the common research methods that can be used to determine knowledge effects, and then identifies ways in which knowledge can be operationalized and measured. It also discusses proxies for performance, as well as methodological issues related to the choice of subjects, task, and incentives.

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