Internal audit competency and financial reporting quality : evidence from linkedin human capital data
Year of publication: |
2023
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Authors: | Renschler, Melissa E. ; Ahn, Jaehan ; Hoitash, Rani ; Hoitash, Udi |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 42.2023, 3, p. 107-136
|
Subject: | internal audit function | internal audit competency | human capital | financial reporting quality | material weakness | misstatements | restatement disclosure | employee resume data | LinkedIn | Revelio Labs | Interne Revision | Internal audit | Humankapital | Human capital | Wirtschaftsprüfung | Financial audit | Jahresabschluss | Financial statement | Qualifikation | Occupational qualification | Jahresabschlussprüfung | Financial statement audit |
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