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Cpas And Big 4 Office Audit Quality, Albert Nagy, Matthew G. Sherwood, Aleksandra B. Zimmerman
Cpas And Big 4 Office Audit Quality, Albert Nagy, Matthew G. Sherwood, Aleksandra B. Zimmerman
2023 Faculty Bibliography
Both accounting firms and regulators recognize the importance of human capital in the audit function, yet we know little about whether and how the level of professionally qual-ified human capital varies across offices of an audit firm and whether it is associated with audit quality. In this paper, we examine the association between office professionally qualified human capital and audit quality. Using hand-collected data on Big 4 audit firm office CPA levels from 30 U.S. cities, we find that offices with relatively more professionally qual-ified human capital deliver higher quality audits, with this benefit being more pronounced for audits performed …
Where Do I Start? A Pathway For Personal Growth For Faculty Committed To Creating Inclusive Classrooms, Robbie Bishop-Monroe, Joanna Garcia
Where Do I Start? A Pathway For Personal Growth For Faculty Committed To Creating Inclusive Classrooms, Robbie Bishop-Monroe, Joanna Garcia
2023 Faculty Bibliography
This commentary offers insights into how accounting faculty can begin to create more inclusive, equitable experiences for students. Many faculty are well intentioned and desire to improve the student experience but may not know where to start. We introduce a pathway of reflection, education, and action that we believe can help faculty get started on this process. Reflection is the process of assessing one’s own identity, influences, biases, and personal experiences with diversity and privilege. Education involves seeking out information and experiences that can enhance cultural competence, particularly around gaps identified through reflection. Action refers to practical steps taken to …