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...

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...

Auditing standards emphasize that fraud detection is an important objective of an audit and require the exercise of professional skepticism (PS) and a discussion among the engagement team to prevent and detect fraud. The purpose of this study is to examine whether professional skepticism is a...

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...

investigate whether a loss of labor market reputation adversely affects audit offices’ ability to attract high-quality auditors, which, in turn, could impede their ability to provide high-quality audits. Labor market reputation captures prospective employees’ perceptions of a firm and its...

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...

This paper investigates how consulting services affect audit quality, from the perspective of knowledge and expertise sharing between employees. Using a comprehensive office-level dataset of employment profiles and skillsets covering 86% of all employees at large U.S. public accounting firms, we...

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...

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...