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Methodological Issues in Measuring Knowledge Effects

Methodological Issues in Measuring Knowledge Effects 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

Methodological Issues in Measuring Knowledge Effects

International Journal of Auditing , Volume 5 (3) – Nov 1, 2001

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Publisher
Wiley
Copyright
Copyright © 2001 Wiley Subscription Services, Inc., A Wiley Company
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1111/1099-1123.00337
Publisher site
See Article on Publisher Site

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.

Journal

International Journal of AuditingWiley

Published: Nov 1, 2001

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