The association between human resource investment by audit firms and their audit quality
Year of publication: |
September-December 2017
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Authors: | Kang, Minjung ; Lee, Ho Young ; Son, Myungsoo ; Stein, Michael |
Published in: |
Asia-Pacific journal of accounting & economics : APJAE. - Abingdon : Taylor & Francis, ISSN 1608-1625, ZDB-ID 2193203-7. - Vol. 24.2017, 3/4, p. 249-271
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Subject: | Audit quality | human resources investment | discretionary accruals | conservatism | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Humanressourcen | Human resources | Rückstellung | Accrual | Personalmanagement | Human Resource Management | Bilanzpolitik | Accounting policy |
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