Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3

expertise Related Publications

3 A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms

Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

Abstract:

Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: Assurance, Experience, reputation, expertise, audit quality, capability, independence, responsiveness, auditor’s rotation

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2 To Know the Way to the Unknown: A Semi-Experimental Study on the Implication of Skills and Knowledge for Creative Processes in Higher Education

Authors: Mikkel Snorre Wilms Boysen

Abstract:

From a theoretical perspective, expertise is generally considered a precondition for creativity. The assumption is that an individual needs to master the common and accepted rules and techniques within a certain knowledge-domain in order to create something new and valuable. However, real life cases, and a limited amount of empirical studies, demonstrate that this assumption may be overly simple. In this article, this question is explored through a number of semi-experimental case studies conducted within the fields of music, technology, and youth culture. The studies indicate that, in various ways, expertise plays an important part in creative processes. However, the case studies also indicate that expertise sometimes leads to an entrenched perspective, in the sense that knowledge and experience may work as a path into the well-known rather than into the unknown. In this article, these issues are explored with reference to different theoretical approaches to creativity and learning, including actor-network theory, the theory of blind variation and selective retention, and Csikszentmihalyi’s system model. Finally, some educational aspects and implications of this are discussed.

Keywords: Education, Creativity, Technology, expertise

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1 The Economic Way of Thinking and the Training of Economists

Authors: Alessandro Lanteri, Salvatore Rizzello

Abstract:

The choice of studying economics instead of another subject should be motivated by the fact that economics training equips students with skills and knowledge that other disciplines do not provide. Which are these skills and knowledge, however, is not always very clear. This article clarifies such issue by first exploring the philosophical foundations and the defining features of the discipline, and then by investigating in which ways these are transferred to the students. In other words, we study what is meant by the 'economic way of thinking' that is passed on to the students.

Keywords: Politics, expertise, surveys, Economists

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