Tacit managerial versus technical knowledge as determinants of audit expertise in the field

Article Abstract:

Technical knowledge distinguishes auditors with high performance evaluations at the staff or assistant level, while both technical knowledge and problem-solving skills distinguish senior auditors with superior performance evaluations. Seniors had greater tacit managerial knowledge than the top staff, indicating that they have learned from experience. They also received top performance evaluations, even as tacit managerial knowledge was found to have no relationship with performance either at the staff or senior level. These were the findings of a study of how the managerial components of knowledge, along with technical knowledge and problem-solving skills, distinguish auditors with top performance at different levels of the organizational hierarchy. Results affirm that determinants of performance depend on the organizational level.

Performance

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Analysts' reactions to warnings of negative earnings surprises

Article Abstract:

Research suggests that corporations' use of short-horizon earnings guidance (or warnings) are more likely to experience negative corporate earnings. Topics include the relationship between warnings and earnings estimates, and reasons for investors' negative reaction to warnings.

Management, Evaluation, Forecasts and trends, Profits, Financial analysis, Earnings per share, Corporate profits

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Can auditors predict the choices made by other auditors?

Article Abstract:

The degree of ambiguity of the task relates to auditors' ability to forecast the choices other auditors might make within a company.

Canada, Financial Management Development, Internal auditing

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