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The Effects of Auditor Social and Human Capital on Auditor Compensation : Evidence from the Italian Small Audit Firm Market
Bianchi, Pietro A. - 2019
This study examines whether social and human capital influence the compensation of individual auditors in the small audit firm market. We employ a sample of Italian auditors and use measures from the network and auditing literatures to capture their professional connections, representing social...
Persistent link: https://www.econbiz.de/10012867168
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The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development
Bol, Jasmijn C. - 2019
Two critical aspects of the model of auditor expertise development in Tan and Libby [1997] are that audit firms do not value tacit knowledge in inexperienced auditors but do value it in experienced auditors. We update the former and extend the latter. Our paper predicts and finds that audit...
Persistent link: https://www.econbiz.de/10012872079
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The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development
Bol, Jasmijn C.; Estep, Cassandra; Moers, Frank; … - 2018
Two critical aspects of Tan and Libby [1997]’s model of auditor expertise development are that audit firms do not value tacit knowledge in inexperienced auditors but do value it in experienced auditors. We update the former and extend the latter. Our paper predicts and finds that audit firms...
Persistent link: https://www.econbiz.de/10014038723
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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
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Auditors’ Response to Cybersecurity Risk : Human Capital Investment and Cross-Client Influence
Li, Bing; Li, Yifu; Pittman, Jeffrey; Wang, Wenfeng - 2022
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
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Self-Sorting, Incentive Compensation, and Human-Capital Assets
Abdel-Khalik, A. Rashad - 2014
Skilled labour has gained significance as a production factor in the age of information technology, but accounting does … skills shows that investors in the market place recognize human capital even though accounting does not. The valuation …
Persistent link: https://www.econbiz.de/10014096640
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Intellectual Capital : A Habermasian Introduction
O'Donnell, David; O'Regan, Philip; Coates, Brian - 2005
Intellectual capital creation is theorised in this conceptual paper as a dynamic process of situated collective knowing that is capable of being leveraged into market value. The tacit, intangible and socially unconscious nature of substantive parts of this dynamic process presents some daunting...
Persistent link: https://www.econbiz.de/10014027459
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Small firms, human capital, and productivity in Asia
Vandenberg, Paul; Trinh, Long Q. - 2016
The paper analyzes the link between human capital and firm-level productivity in five Asian countries. It draws on a dataset of over 4,000 enterprises and considers both the prior educational attainment of workers and in-service training programs of enterprises. Differences between small,...
Persistent link: https://www.econbiz.de/10011522028
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Reducing skills imbalances to foster productivity growth of Malaysia
Espinoza, Ricardo; Vandeweyer, Marieke - 2019
To enjoy the same success in the future as in the past, Malaysia will need to ensure that more people develop the right … evidence of skills imbalances in Malaysia and assesses Malaysia’s performance in a number of key policy areas that can help … evidence from the OECD Skills for Jobs database. The subsequent sections discuss how Malaysia performs in four policies areas …
Persistent link: https://www.econbiz.de/10012203203
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The impact of emotional intelligence on work performance : perceptions and reflections from academics in Malaysian higher educationobitat endiaest que
Ratneswary Rasiah; Turner, Jason J.; Ho, Yew Foo - In: Contemporary economics 13 (2019) 3, pp. 269-282
automatable are being appropriately developed in their skill set. Using a survey with 103 academics from a university in Malaysia …
Persistent link: https://www.econbiz.de/10012176653