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Keywords: audit profession
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Journal Articles
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 Accounting Review (2011) 86 (5): 1731–1764.
Published: 01 September 2011
...Paul N Michas ABSTRACT This study investigates the country-level development of the audit profession in emerging market countries and whether this development is associated with audit quality and auditor choice. I find that audit quality is higher for client companies located in countries...