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Implications of directors' education for audit fees : does the audit committee matter?

Saggese, Sara; Sarto, Fabrizia; Romano, Rosaria; … - In: Managerial auditing journal 38 (2023) 6, pp. 901-926

Persistent link: https://www.econbiz.de/10014333393

Internal audit competency and financial reporting quality : evidence from linkedin human capital data

Renschler, Melissa E.; Ahn, Jaehan; Hoitash, Rani; … - In: Auditing : a journal of practice & theory 42 (2023) 3, pp. 107-136

Persistent link: https://www.econbiz.de/10014370636

Internal Audit Competency and Financial Reporting Quality : Evidence from LinkedIn Human Capital Data

Renschler, Melissa; Ahn, Jaehan; Hoitash, Rani; Hoitash, Udi - 2023

Limited availability of human capital data on the internal audit function (IAF) has constrained research on this topic. This study overcomes certain data limitations by using LinkedIn data from Revelio Labs. Using longitudinal data on individual IAF employees, we document that IAF experience,...

Persistent link: https://www.econbiz.de/10014262021

Client employee training and audit efficiency

Friedrich, Christian; Knechel, W. Robert; Sofla, Amin S.; … - In: Auditing : a journal of practice & theory 43 (2024) 1, pp. 73-99

Persistent link: https://www.econbiz.de/10014487003

Auditor health and audit outcomes before COVID-19

Morris, Landi; Hoitash, Rani - In: Journal of accounting and public policy 42 (2023) 3, pp. 1-26

Persistent link: https://www.econbiz.de/10014324781

Skills development factors of information technology competency among external auditors

Mokhtar Abdulhakim Alsabahi; Ku Maisurah Ku Bahador; … - In: International journal of information systems in the … 13 (2021) 2, pp. 13-28

Persistent link: https://www.econbiz.de/10012518673

Auditing human resourcing

Vinten, Gerald (contributor) - 2005

The objective of this paper is to provide empirical evidence about gender differences inperceptions of public accounting firm alumni about their former firm. Motivation forthis paper comes from the importance attached by the AICPA and individualaccounting firms to making the public accounting...