Auditor skill demands and audit quality: Evidence from job postings
This study empirically examines the relation between audit quality and auditors' cognitive
and social skills. Using a novel data set of online job postings by accounting firms, we …
and social skills. Using a novel data set of online job postings by accounting firms, we …
How does artificial intelligence shape audit firms?
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 …
employees at audit office locations across the United States as a proxy for the use of AI at …
Does Investment Bankers' Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms?
We examine whether firms undertaking an initial public offering (IPO) exhibit less earnings
management when individual investment bankers have prior experience in public …
management when individual investment bankers have prior experience in public …
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB's A Firm's System of Quality Control …
SUMMARY On November 18, 2022, the Public Company Accounting Oversight Board (the
Board or PCAOB) issued a request for comment on its proposed quality control standard, A …
Board or PCAOB) issued a request for comment on its proposed quality control standard, A …
Labor Supply Drought: The Case of Accountant Talent Shortage and Audit Outcomes
We investigate the implications of the shortage of accounting graduates on audit firms'
recruitment and audit outcomes. Using granular data from Revelio Labs, we identify …
recruitment and audit outcomes. Using granular data from Revelio Labs, we identify …
The Turnover, Retention, and Career Advancement of Female and Racial Minority Auditors: Evidence from Individual LinkedIn Data
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 …
turnover decisions and subsequent career paths of diverse individuals in public accounting …
The Economic Implications of Accounting Pipeline Shortages on Audit Market
Motivated by the recent substantial decline in the pipeline for accounting labor supply, our
paper investigates the implication of this decline for the audit quality of US public firms …
paper investigates the implication of this decline for the audit quality of US public firms …
Talent Pool Size and Audit Quality
C Friedrich - Quick Notes on Accounting, 2024 - nomos-elibrary.de
The single most important resource for audit firms is human capital, 1 and the audit
profession faces significant struggles to attract and retain high-quality personnel. 2 Audit …
profession faces significant struggles to attract and retain high-quality personnel. 2 Audit …