The relationship between auditors’ human capital attributes and the assessment of the control environment
Year of publication: |
2021
|
---|---|
Authors: | Lamboglia, Rita ; Mancini, Daniela |
Published in: |
Journal of management & governance. - Dordrecht [u.a.] : Springer Science + Business Media B.V, ISSN 1572-963X, ZDB-ID 2016991-7. - Vol. 25.2021, 4, p. 1211-1239
|
Subject: | Control environment assessment | Human capital theory | Audit quality | Big Four | Regional context | Auditors’ experience | Auditors’ degree specialization | Wirtschaftsprüfung | Financial audit | Humankapital | Human capital | Dienstleistungsqualität | Service quality |
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