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Methodological Issues in Measuring Knowledge Effects
Author(s) -
Tan HunTong
Publication year - 2001
Publication title -
international journal of auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.583
H-Index - 21
eISSN - 1099-1123
pISSN - 1090-6738
DOI - 10.1111/1099-1123.00337
Subject(s) - operationalization , audit , incentive , task (project management) , knowledge management , theme (computing) , accounting , computer science , business , management , epistemology , economics , philosophy , microeconomics , operating system
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.