Research on boards of directors is dominated by a largely context free methodological tradition that seeks to relate various structural and demographic characteristics of boards to firm performance. An alternative research agenda stresses the centrality of context and the necessity of gaining...

The development of emerging technologies, including artificial intelligence (AI), has a direct impact on the accounting profession in the sense of redefining the role and place that accounting specialists occupy within economic entities. This paper is a systematic literature review and aims to...

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...

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...

We use a large micro-dataset to assess the importance of intangible capital - organisation, R&D and ICT capital - for the economic performance of establishments and regions in Germany. In 2003 self-produced intangible capital accounted for more than one fifth of the total capital stock of...

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...

The paper specifically examines the post fraud firms' characteristics for over 3 years after fraud had occurred. Selections of companies were made from Securities Commissions' enforcement actions released between the years 2000 until 2008. A matched pair sampling was made with the control group,...

The objective of the research is to identify differences between two group of firms, fraud and non fraud firms. Fraud is of particular interest here because the implication is massive, the effect to the company, staff and creditors. The research intends to look at any differences with regard to...

The objective of this research is to investigate the fraud firms' characteristics in two ways; 3 years prior and after, the fraud occurrences. The characteristics comprise of the firms' audit committee size, audit committee independence, board's size, independent directors, block holders, cash...

The global economy is increasingly dependent on knowledge workers to meet the needs of public and private organizations. While there is no single definition of knowledge work, organizations and industry groups still attempt to measure individuals’ capability to engage in it. The most...