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Keywords: Revelio Labs
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Journal Articles
Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data
Available to Purchase
AUDITING: A Journal of Practice & Theory (2023) 42 (3): 107–136.
Published: 01 August 2023
...Melissa E. Renschler; Jaehan Ahn; Rani Hoitash; Udi Hoitash SUMMARY Limited availability of human capital data on the internal audit function (IAF) has constrained research on this topic. This study overcomes certain data limitations by using LinkedIn data from Revelio Labs. Using longitudinal...
