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1-2 of 2
Keywords: audit profession
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Journal Articles
The Influence of Labor Market Power in the Audit Profession
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (5): 65–95.
Published: 01 September 2024
...Daniel Aobdia; Qin Li; Ke Na; Hong Wu ABSTRACT This paper examines the influence of labor market power in the audit profession. Using a dataset of online job postings, we confirm that audit offices in more concentrated labor markets have greater labor market power and exercise it in the form...
Includes: Supplementary data
Journal Articles
The Importance of Audit Profession Development in Emerging Market Countries
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2011) 86 (5): 1731–1764.
Published: 01 September 2011
... across countries due to large differences in audit professional environments worldwide, it is important to investigate these issues empirically. Results indicate that audit quality is higher in countries with more developed audit professions, but only for client companies audited by a Big 4 auditor...
