Auditing standards and anecdotal evidence suggest that accounting personnel's lack of financial reporting competencies can increase audit risk. This study draws on human capital theory to measure the quality of accounting personnel based on their education level and obtains evidence of how the...

Customers' voluntary behaviors (i.e., customer citizenship behaviors, CCBs) are of ever-increasing interest, given that they produce extraordinary value for service providers. Whether customer perceived support (CPS) from service providers leads to CCBs has remained largely understudied in...