Using a novel dataset of online job postings by accounting firms, this study empirically examines audit offices’ skill preferences and whether they relate to audit quality. Consistent with prior work in labor economics, we find the demand for cognitive, social, and technology- related skills...

Using a comprehensive sample of work-from-home (WFH) job postings, we examine (i) trends in employer preferences for remote workers both before and during the COVID-19 pandemic and (ii) the effect of labor market competition on firm decisions to allow their employees to work remotely. We...