Accounting personnel quality, audit risk, and auditor responses
Year of publication: |
2024
|
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Authors: | Gul, Ferdinand A. ; Lin, Bin ; Yang, Zhifeng ; Zhang, Min ; Zhu, Haoran |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 43.2024, 1, p. 125-149
|
Subject: | human capital | accounting personnel | audit risk | audit fee | audit adjustment | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Jahresabschlussprüfung | Financial statement audit | Humankapital | Human capital |
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