Social auditing both as a research topic and a business field has a vested interest to resort to a human capital based analysis. The first part of this article sets the goal to demonstrate how the concept of human capital is of paramount importance for social auditing. The case for human capital...

This paper provides .eld experimental evidence on the effects of monitoring in a context where workers can engage in various forms of counterproductive behaviour and only one of them is monitored and incentivised. We hire students to do a job for us (identifying euro coins) for which they are...

We provide field experimental evidence of the effects of monitoring in a context where productivity is multi-dimensional and only one dimension is monitored and incentivised. We hire students to do a job for us. The job consists of identifying euro coins. We study the effects of monitoring and...

Audits by private, third-party auditors are frequently mandated to ensure compliance with regulations (e.g., accounting or environmental standards). We examine how such mandates shape the market for audits. In our empirical examination, we focus on one of the oldest and most prominent audit...

L’audit social en tant que champ de recherche et pratique professionnelle a tout intérêt à recourir à une analyse en terme de capital humain. La première partie de cet article a pour objectif de mettre en évidence dans quelle mesure la notion de capital humain est indispensable à...

We identify endogenously formed same-race audit pairings based on the estimated race of audit partners and auditee executives in the nonprofit sector and show that these pairings occur at a significantly greater than random frequency. Using within auditor-year variation, we find that same-race...

Audits by private, third-party auditors are frequently mandated to ensure compliance with regulations (e.g., accounting or environmental standards). We examine how such mandates shape the market for audits. In our empirical examination, we focus on one of the oldest and most prominent audit...

We find that economic conditions at the time an auditor enters the labor market have a long-term impact on her judgment and decision making. Specifically, engagement partners who started their career during economic downturns issue audit adjustments more frequently. For the subsample of...

The effect of personality on performance is evident from past literature (Guha 1965; Anand 1977; Furnham and Zacherl 1986; Barrick and Mount 1991; Judge et al. 1997, 1999, and 2002; Feist 1998; Hochwarter et al. 2000; LePine and Dyne 2001; Seibert and Kraimer 2001; Barrick et al. 2002; Ilies and Judge 2002; Lim and Ployhart 2004). This...

Auditing standards and anecdotal evidence suggest that accounting personnel's lack of financial reporting competencies can increase audit risk. This study draws on human capital theory to measure the quality of accounting personnel based on their education level and obtains evidence of how the...