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Keywords: audit quality indicators
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Journal Articles
Human Capital Management in Audit Firms: The Use of Lean Six Sigma
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons 1–19.
Published: 20 December 2024
...Tiffany DeRoy; Velina K. Popova; Dana R. Hermanson SYNOPSIS Given human capital management challenges in accounting, we examine Lean Six Sigma (LSS) usage and auditors’ work environment and audit quality indicators (AQIs). We consider both mean levels of these variables, as well as the relation...