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Internal Audit Competency Changes in Response to Financial Reporting Quality Failures

Reville, Melissa - 2019

Limited data availability on the internal audit function (IAF) has constrained research on the topic. This study uses unique, manually collected data from LinkedIn on internal audit personnel that overcomes certain limitations of previous survey-based data. Using this longitudinal data, we test...

Persistent link: https://www.econbiz.de/10012898518

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

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

The disclosure and consequences of U.S. critical audit matters

Burke, Jenna J.; Hoitash, Rani; Hoitash, Udi; Xiao, Summer - In: The accounting review : a publication of the American … 98 (2023) 2, pp. 59-95

Persistent link: https://www.econbiz.de/10014289490

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