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Journal Articles

Hybrid internal auditing: will communication mode and message reprocessibility affect managers’ willingness to share knowledge with internal auditors?

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Rebecca J Wetmiller, Megan Seymore
Journal: Managerial Auditing Journal
Managerial Auditing Journal (2025) 40 (5): 645–665.
https://doi.org/10.1108/MAJ-05-2024-4324
Published: 27 May 2025
... on how communication mode and message reprocessibility affect knowledge sharing with an internal auditor. Findings Results from the experiment identify that managers are more likely to share knowledge with internal auditors when the communication mode is high in media richness (face-to-face...
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Journal Articles

Knowledge sharing via common auditors: evidence from corporate R&D investment

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Seunghee Yang, Wonsuk Ha
Journal: Managerial Auditing Journal
Managerial Auditing Journal (2023) 38 (5): 659–684.
https://doi.org/10.1108/MAJ-02-2022-3466
Published: 07 March 2023
... Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Common auditors R&D investment Knowledge sharing M41 M49 O3 Research and development (R&D) investment is a key determinant of a firm’s long-run productivity and competitiveness (Jones...
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