Exploring the Extent and Determinants of Knowledge Sharing in Audit Engagements

Running head: ARTICLE ANNOTATION 1
Article Annotation
Author’s Name
Institutional Affiliation
Date
Article Analysis Tables
Article Information (CLO 1)
Title: Exploring the Extent and Determinants of Knowledge Sharing in Audit

ARTICLE ANNOTATION 2
(1
point)
Engagements.
The topic seeks to find how increased sharing of knowledge in auditing can increase
effectiveness and efficiency in audit firms.
Autho
r(s):
(1
point)
Chee W Choo, Joanna L Ho and Sandra C Vera Munoz.
Chee is a member of San Diego State University, Joanna University of California
while Sandra is a member of the University of Notre Dame.
Sourc
e:
(1
point)
https://www.cb.cityu.edu.hk/research/apjae/document/15-2/141-160%20Exploring
%20the%20Extent%20and%20Determinants%20of%20Knowledge%20Sharing
%20in%20Audit%20Engagements.pdf
Analysis Information (CLO 1)
Purpose:
(6 points)
The main purpose of carrying out the research is to expand and extend
the understanding of how sharing of audit knowledge can be useful in
improving the effectiveness and efficiency of services in the audit firms.
The study also seeks to identify the potential determinants or factors of
sharing of knowledge in audit firms. In this case, the factors that can
affect the possibilities of sharing of knowledge and its process are
determined and analyzed both at the macro and micro levels.
Audience: The main audiences of this research project are the Auditing firms. Some

ARTICLE ANNOTATION 3
(6 points)
of the clients have reported their complaints in several auditing firms.
The complaints relate to the errors that have been noted after the auditing
process. Some of the Audit firms have been required to pay penalties and
fines after they have been sued in courts by their clients. The research
will therefore be useful for the Audit firms to enable them to understand
how they can improve their services and make them to be effective and
competent through knowledge and information sharing.
The other audience includes future researchers or individuals that may
have an interest in carrying out research on topics related to exploring the
extent of knowledge sharing in audit firms. The researchers may use the
study as a source of evidence and in collecting of secondary data. This
will be easier for the researchers in coming up with a conclusion based
on the topic of study.
Subject:
(6 points)
The article has given out the content of the subject under discussion very
clearly. The subject under discussion in this case is how information or
knowledge sharing can improve the effectiveness and efficiency in audit
firms. Some of the factors that have been explained under the subject of
study include the culture of the organization, the system of performance
evaluation and systems of reward in audit firms, time and work load
pressure among others. The factors were analyzed on two different levels
including the firm and the team levels. The factors have been broadly
discussed so as to highlight the concept of the main subject of discussion.