... diversity homophily auditor turnover career paths Revelio LinkedIn DEI race gender human capital THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 31 American Accounting Association DOI: 10.2308/TAR-2023-0334 Diversity and Career Trajectories: Evidence from LinkedIn Data on Race, Ethnicity...

... hand-collected data from U.K. audit firms’ financial statements, we construct four measures that capture audit firms’ resource investments (i.e., human capital, workplace environment, technologies) and risk exposures (i.e., litigation provisions). We find that increases in audit firms’ staff costs...

...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...

... of the PCAOB. audit production client expertise audit phases human capital audit partners audit managers senior managers and directors middle managers audit quality audit fees Audit production for publicly traded companies is a labor-intensive activity, scheduled over the entire year...

... 22 07 2022 10 08 2022 2023 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 in these systems, manifested as internal...

... ERC-2010-263525). Editor's note: Accepted by Mohan Venkatachalam, under the Senior Editorship of Mark L. DeFond. March 2016 February 2019 2019 executive compensation human capital pay premiums executive labor market matching We examine whether uncertainty...

...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...