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1-5 of 5
Keywords: human capital
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Journal Articles
Journal:
The Accounting Review
The Accounting Review 1–25.
Published: 27 June 2024
...Judith Künneke ABSTRACT Organizations invest heavily in supervision to increase the competitive advantage of their human capital. Although recent studies show that supervisors add value in general, it is not well understood what specific supervisory behaviors are relevant for employee career...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2024) 99 (2): 1–29.
Published: 01 March 2024
... in the text. Editor’s note: Accepted by W. Robert Knechel, under the Senior Editorship of Kathryn Kadous. 08 07 2019 21 08 2023 24 08 2023 2024 audit production client expertise audit phases human capital audit partners audit managers senior managers and directors...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (3): 203–228.
Published: 01 May 2023
..., Kelley School of Business, Accounting Department, Bloomington, IN, USA. internal control human capital job postings accounting skills Implementing and executing high-quality accounting systems is essential in the production of financial reporting information. Deficiencies...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2019) 94 (6): 109–136.
Published: 01 November 2019
.... March 2016 February 2019 2019 executive compensation human capital pay premiums executive labor market matching We examine whether uncertainty about the quality of the match between the executive and the firm is an additional determinant of the level of pay executives...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2015) 90 (3): 917–939.
Published: 01 May 2015
...Neil Brisley; Alan V. Douglas ABSTRACT When future operations are expected to provide information rents, managers concerned with being replaced can entrench themselves with value-increasing firm-specific human capital (SHC). In motivating SHC investment, the firm trades off the incentive effects...