With the ever-increasing availability of predictive analytics in practice, identifying the conditions under which human judgment should be used to augment predictive analytics models – that is, when there should be a “human in the loop” – is critical. This study utilizes proprietary data...

The accounting literature has recently transitioned from the focus on client- or audit firm-level characteristics and their relation with audit quality to the inclusion of audit partner and team effects in audit quality. We extend this literature by studying whether tacit knowledge is a relevant...

Over the past decades, companies have faced increasing pressures to provide information about CSR. However, firms differ in the extent to which they communicate their CSR-related efforts to their stakeholders (henceforth, “CSR disclosures”) and incorporate CSR-based performance measures in...