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...

Organizations create significant positive and negative impacts through their employment practices. This paper builds on the substantial body of research regarding job quality and impact measurement to present a framework for monetized analysis of employment impact. We identify and propose a...

We examine the association between job satisfaction in audit offices and office-level audit quality. Using employee self-assessments of satisfaction with their work at Big 4 audit offices between 2008 and 2016, we find that job satisfaction is positively associated with audit quality. We show...

This paper reports the findings of the first large sample survey of job and life satisfaction for one university’s accounting alumni graduating from 1962 to 2014. The alumni have relatively high job and life satisfaction scores. Factor analysis is used to obtain summary satisfaction scores,...

This paper presents empirical evidence on applied analysis interdependences with created accounting policies and estimates within Bosnia and Herzegovina (B&H) private commercial entities,in specific,targeting practice oriented relevance of financial indicators, non financial indicators,...

Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put into practice a uniform global set of standards which will be applicable in...

Despite the number of studies on bankruptcy prediction using financial ratios, very little is known about how external audit information can contribute to anticipating financial distress. A handful of papers have shown that a combination of ratios and audit data is significant for predictive...

Disclosure quality is a matter of great importance in the accounting literature. This study examines the effect of audit fees, audit firm size and audit opinion on the quality of disclosures. It focuses on a sample of low-quality financial statements in Jordan that have been reported as breaches...

The study investigates the key factors affecting the professional skepticism of independent auditors in Vietnam. The factors that are studied in this research include knowledge and experience, workload, time pressure, and incentives that affect professional skepticism of independent auditors....

While risk reporting disclosures have been required in Germany since 1999, equal requirements have become mandatory in Austria and all member states of the European Union only since 2005. The analysis conducted includes the risk reporting disclosures of all non-financial companies listed in the...