Accounting scholars theorize that audit price is a function of a client's audit and business risk. Existing research finds that the functional expertise of Chief Executive Officers (CEOs) in finance improves financial reporting quality (Matsunaga, Wang, and Yeung 2013), increases profitability,...

We examine how gender and beauty affect the likelihood of being voted as an All-Star in the financial analyst profession in both the United States and China. We find that female analysts are more likely to be voted as All-Star analysts in the United States, but good-looking female U.S. analysts...

This study examines whether influenza (flu), a potential threat to the conduct of public company audits in the U.S., is associated with audit outcomes. Because the peak months of flu season overlap with audit busy season, audit offices most impacted by the flu may be adversely affected. The...

We examine whether an unsophisticated investor's own gender and the gender of a sell-side analyst report writer jointly affect investor's investment judgements. Prior archival research suggests there is no factual basis for investors, irrespective of their gender, to respond differentially to...

We present evidence that, while individuals with accounting expertise bring key skills to financial reporting responsibilities of the CFO position, they tend to lack educational and career experiences relevant to non-accounting responsibilities (e.g., operations and strategy). Assuming boards'...

This article proposes a practical method to accomplish a previously elusive task: measuring human capital with monetary values on the statement of financial position, such as the balance sheet.Human capital is shown to comply with the definition of a right-of-use asset, as defined in the IASB...

HRA is in nascent stage when it comes to practical applications. There is an urgent need to shift the focus from viewing human resource (HR) as a cost center to profit center, for consideration of employees as an asset. It is the need of the hour to make HRA as a part of mandatory global...

The aim and purpose of this paper is to present the authors‟ viewpoints regarding three misguided beliefs concerning Intellectual Capital (IC); (i) IC definition, (ii) IC categorization and (iii) IC reporting framework. More specifically, due to the fact that general agreement on these aspects...

This paper explores an increasingly prevalent element of board-level commitment to sustainability. We propose a theoretical framework under which the existence and associated actions of board-level sustainability committees are motivated by shared value creation, where the interests of a diverse...

This study examines the disclosure of labor-related costs by US firms, and estimates the proportion of these costs that are valued as an asset (human capital) by the market. Separate identification of labor-related costs in US financial reports is voluntary, and is made consistently only by...