We examine whether differences in HR systems among audit firms can affect client-level audit outcomes. Based on the audit quality framework of Knechel, Krishnan, Pevzner, Shefchik, and Velury (2013b) and the strategic HRM literature, we posit that audit firms with stronger HR systems are likely to deliver more desired audit outcomes, ceteris paribus. Building on systems theory, we […]
Tag: Accounting Journals
The Effects of Client Importance and Career Concerns on Auditors’ Judgment Conservatism
We examine how client importance affects judgment conservatism depending on auditors’ career concerns. We argue that auditors will interpret being assigned to a client of major importance as a more powerful signal of their promotion chances under strong competition than under weak competition for advancement and, hence, that they will consider their promotion opportunities to a greater extent […]
Empirical analysis of factors influencing delay in article acceptance in accounting journals
Using a sample of articles published in top accounting journals, the researchers estimate a multivariate model and find empirical evidence of factors influencing delay in article acceptance. Acceptance delay is measured as the time from article submission to acceptance. They find that article length and journal workload are significantly and positively associated with acceptance delay, […]