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: Audit quality
Et si le genre avait un effet sur la qualité des services d’audit?
Is there a gender effect on the quality of audit services? In this paper, the researchers aim to address the question of a gender effect on the quality of audit services? Both the behavioural economics literature and the glass ceiling for women in the audit profession suggest an affirmative answer to this question. The researchers […]
L’audit conjoint obligatoire renforce la qualité de l’audit : en êtes-vous aussi certain?
L’audit conjoint obligatoire: un audit de meilleure qualité?
Mandatory joint audit and audit quality in the context of the European blue chips This study investigates audit quality under joint and single audit regimes with a sample of large European firms. Both, the economic relevance of these companies, and the fact that the impact of joint audit on audit quality should be stronger when […]