AUTHOR=Xu Gaoshuang , Ding Rui , Cheng Hanxiu , Xing Qiuhang 

TITLE=Gradual Acquisition of Professional Knowledge, Audit Quality and Audit Fees

JOURNAL=Frontiers in Psychology

VOLUME=Volume 13 - 2022

YEAR=2022

URL=https://www.frontiersin.org/journals/psychology/articles/10.3389/fpsyg.2022.759875

DOI=10.3389/fpsyg.2022.759875

ISSN=1664-1078

ABSTRACT=The acquisition of professional knowledge is the core issue studied in the formation of auditor industry expertise, but the previous literature has neglected the time required for auditors to acquire professional knowledge. We examine audit quality and audit fees of audit firms in different stages of auditor learning professional knowledge and find that in the initial stage of the process of learning knowledge, the audit quality and audit fees decrease. However, in the long run, the knowledge learning has a more obvious effect on the improvement of audit quality and audit fees, that is, the knowledge learning has a positive effect on the sustainable development of audit firms.