How does artificial intelligence shape audit firms?

KKF Law, M Shen - Management Science, 2024 - pubsonline.informs.org
Does artificial intelligence (AI) displace auditors? We exploit the staggered hiring of AI
employees at audit office locations across the United States as a proxy for the use of AI at …

When Employees Go to Court: Employee Lawsuits and Talent Acquisition in Audit Offices

JH Chen - Journal of Accounting Research, 2024 - Wiley Online Library
ABSTRACT I examine whether employee‐initiated lawsuits against an audit office adversely
affect its ability to attract high‐quality talent and deliver quality audits. I posit that employee …

Audit disruption: The case of outside job opportunities for external auditors and audit quality

M Ege, YH Kim, D Wang - Available at SSRN 4148794, 2022 - papers.ssrn.com
Public accountants are in high demand by non-accounting firms. While this demand attracts
high-quality accountants to public accounting, it can negatively impact audit quality via …

Cross-market Consequences of Climate Risk Disclosure Regulation: Evidence from Housing and Labor Markets

X Chen, G Hilary - Georgetown McDonough School of Business …, 2022 - papers.ssrn.com
Economic reviews of regulation typically offer partial-equilibrium analyses of costs and
benefits. Using a concrete example, we show the importance of considering a more general …

[PDF][PDF] Housing Prices, Labor Markets, and Corporate Decisions: Cross-market Consequences of Disclosure Regulation

X Chen, G Hilary - bayes.city.ac.uk
Economic reviews of regulation typically offer partial-equilibrium analyses of costs and
benefits. Using a concrete example, we show the importance of considering a more general …