While the strong influence of entrepreneurial competencies on business performance is recognised, despite some doubts about the teachability of these competencies, a fundamental question has remained unanswered: what are the key entrepreneurial competencies that need to be developed in an...

We view audit-quality choice as one among many that managers make to maximize firm value. We question whether audit-quality differences among publicly traded companies are of significant interest to investors, clients, and auditors and ask for research on this topic. Relatedly, we ask for...