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 …

Purpose This study aims to test the effect of individual audit quality on career advancement
the audit labour market. Design/methodology/approach This paper uses data on auditors …

We examine how the shifting of legal liability between auditors and clients affects financial
reporting quality. We exploit the state-level adoption and rejection of a common law doctrine …

This paper examines the demand difference in chief audit executive (CAE) competence
between family and nonfamily firms and whether CAE competence plays a role in mitigating …

This study sheds light on the consequences of an accountant shortage by studying the
association between accounting vacancy duration—the time it takes to fill corporate …

This study examines whether accounting firms' investments in centralized learning and
development centers yield discernible benefits. We focus on Deloitte's establishment of …

We develop and validate a novel measure of human capital inflow using machine learning
techniques applied to online job postings. Our measure captures two key dimensions of firm …

This study examines whether internal audit expertise on the audit committee is positively
associated with financial reporting quality and operating performance. Internal audit …

The advent of innovative technologies, such as data analytics, machine learning, and
natural language processing (NLP), along with the rapid expansion of Big Data, has …