Accounting Personnel Quality, Audit Risk, and Auditor Responses

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’ assessment of audit risk by examining audit outcomes. It shows that auditors...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Auditing : a journal of practice and theory 2024-02, Vol.43 (1), p.125-149
Hauptverfasser:	Gul, Ferdinand A., Lin, Bin, Yang, Zhifeng, Zhang, Min, Zhu, Haoran
Format:	Artikel
Sprache:	eng
Schlagworte:	Academic achievement Accounting Entropy Financial reporting Human capital
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!