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Audits by private, third-party auditors are frequently mandated to ensure compliance with regulations (e.g., accounting or environmental standards). We examine how such mandates shape the market for audits. In our empirical examination, we focus on one of the oldest and most prominent audit...
Persistent link: https://www.econbiz.de/10014376044
We examine whether auditors respond to cybersecurity risks by investing more heavily in cybersecurity human capital. Additionally, we explore auditors’ role in helping their non-breached clients in raising cybersecurity awareness and investing in cybersecurity personnel. We find that audit...
Persistent link: https://www.econbiz.de/10014078418
Leveraging job demands-resources (JD-R) theory, we investigate two mechanisms to reduce accountants’ end-of-day fatigue during busy season. We conduct a field study of public accountants during normal and busy season work periods, collecting bi-daily logs to examine whether the use of...
Persistent link: https://www.econbiz.de/10014083274
This study uses audit firms’ job postings from 2010 to 2019 to present descriptive evidence of the long-term impact of using artificial intelligence (AI) technology on the audit industry. We exploit the staggered job postings for personnel with AI skills at audit office locations across the...
Persistent link: https://www.econbiz.de/10013226286
Using proprietary data, we analyze how a variety of audit composition and team characteristics are associated with audit effectiveness and efficiency. We find that more time allocated prior to the final phase of the audit is associated with more effective audits. We also decompose the time...
Persistent link: https://www.econbiz.de/10012896858
This study tests whether an association exists between the geographic location of industry sector leaders in an auditing firm and differences in audit pricing for that same auditing firm's industry clients. Using organizational learning theory and human capital theory, we predict that the...
Persistent link: https://www.econbiz.de/10012898289
We examine the impact of data analytics on audit quality. Using hand-collected information on data analytics skills of employees of audit firms, we find that human capital investment in data analytics improves audit quality. The analytics capability of both frontline and back-office employees...
Persistent link: https://www.econbiz.de/10014361688
Auditing standards emphasize that fraud detection is an important objective of an audit and require the exercise of professional skepticism (PS) and a discussion among the engagement team to prevent and detect fraud. The purpose of this study is to examine whether professional skepticism is a...
Persistent link: https://www.econbiz.de/10014361874
We use large detailed data on individual auditor employment to examine the antecedents of turnover decisions and subsequent career paths of diverse individuals in public accounting – namely women and racial minority groups (Asian, Black, and Hispanic). Consistent with the principle of...
Persistent link: https://www.econbiz.de/10014344211
Audits by private, third-party auditors are frequently mandated to ensure compliance with regulations (e.g., accounting or environmental standards). We examine how such mandates shape the market for audits. In our empirical examination, we focus on one of the oldest and most prominent audit...
Persistent link: https://www.econbiz.de/10014370468