Skip Nav Destination
Close Modal
Update search
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
NARROW
Format
Journal
Article Type
Issue Section
Date
Availability
1-3 of 3
Keywords: human capital
Close
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Sort by
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 125–149.
Published: 01 February 2024
...Ferdinand A. Gul; Bin Lin; Zhifeng Yang; Min Zhang; Haoran Zhu SUMMARY This study draws on human capital theory to measure the quality of accounting personnel based on their education level and investigate whether the education level of the client firm’s accounting personnel affects auditors...
Includes: Supplementary data
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 73–99.
Published: 01 February 2024
... reporting human capital Financial reporting and the audit process occur within an ecosystem that consists of several participants who collectively influence the quality of audit outcomes ( Fornelli 2014 ; International Federation of Accountants 2020 ). The auditor is a critical participant...
Journal Articles
Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data
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...
