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Auditor human capital and audit firm survival: The Dutch audit industry in 1930-1992

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  • Brocheler, Vera
  • Maijoor, Steven
  • van Witteloostuijn, Arjen

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  • Brocheler, Vera & Maijoor, Steven & van Witteloostuijn, Arjen, 2004. "Auditor human capital and audit firm survival: The Dutch audit industry in 1930-1992," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 627-646, October.
    • Handle: RePEc:eee:aosoci:v:29:y:2004:i:7:p:627-646
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    References listed on IDEAS

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    1. Bonner, S. E. & Libby, R. & Nelson, M. W., 1997. "Audit category knowledge as a precondition to learning from experience," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 387-410, July.
    2. Choo, Freddie, 1996. "Auditors' knowledge content and judgment performance: A cognitive script approach," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 339-359, May.
    3. Bonner, Se & Lewis, Bl, 1990. "Determinants Of Auditor Expertise," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 1-20.
    4. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
    5. Morris, Timothy & Empson, Laura, 1998. "Organisation and expertise: An exploration of knowledge bases and the management of accounting and consulting firms," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 609-624.
    6. Roger Meuwissen, 1998. "Career advancement in audit firms: an empirical study of university-educated and non university-educated Dutch auditors," Accounting Education, Taylor & Francis Journals, vol. 7(1), pages 35-50.
    7. Willem F. J. Buijink & Steven J. Maijoor & Roger H. G. Meuwissen, 1998. "Competition in Auditing: Evidence from Entry, Exit, and Market Share Mobility in Germany versus The Netherlands," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 385-404, September.
    8. Bates, Timothy, 1990. "Entrepreneur Human Capital Inputs and Small Business Longevity," The Review of Economics and Statistics, MIT Press, vol. 72(4), pages 551-559, November.
    9. Libby, R & Frederick, Dm, 1990. "Experience And The Ability To Explain Audit Findings," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 348-367.
    10. Boone, Christophe & van Witteloostuijn, Arjen, 1996. "Industry Competition and Firm Human Capital," Small Business Economics, Springer, vol. 8(5), pages 347-364, October.
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    Cited by:

    1. Bogaert, Sandy & Boone, Christophe & Carroll, Glenn R., 2006. "Contentious Legitimacy: Professional Association and Density Dependence in the Dutch Audit Industry 1884-1939," Research Papers 1944, Stanford University, Graduate School of Business.
    2. Yahn-Shir Chen & Yi-Fang Yang & I-Ching Huang, 2021. "Effects Of Increased Competition On Smallsized Auditors In Taiwan: Fight Or Flight?," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 15(1), pages 1-17.
    3. Yahn-Shir Chen & Enny Susilowati Mardjono & Yi-Fang Yang, 2020. "Competition and Sustainability: Evidence from Professional Service Organization," Sustainability, MDPI, vol. 12(18), pages 1-15, September.
    4. Samagaio, Antonio & Rodrigues, Ricardo, 2016. "Human capital and performance in young audit firms," Journal of Business Research, Elsevier, vol. 69(11), pages 5354-5359.
    5. Guthrie, James & Ricceri, Federica & Dumay, John, 2012. "Reflections and projections: A decade of Intellectual Capital Accounting Research," The British Accounting Review, Elsevier, vol. 44(2), pages 68-82.
    6. Rita Lamboglia & Daniela Mancini, 2021. "The relationship between auditors’ human capital attributes and the assessment of the control environment," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(4), pages 1211-1239, December.
    7. Thiéry, Stéphanie & Lhuillery, Stephane & Tellechea, Marion, 2023. "How can governance, human capital, and communication practices enhance internal audit quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
    8. Hung-Chao Yu & Wen-Ying Wang & Chingfu Chang, 2015. "The stock market valuation of intellectual capital in the IT industry," Review of Quantitative Finance and Accounting, Springer, vol. 45(2), pages 279-304, August.
    9. Min-Ning Lee & Yi-Fang Yang & Lee-Wen Yang & Yahn-Shir Chen, 2017. "Gender Pay Gap And Discrimination In Taiwanese Auditing Industry," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 11(3), pages 1-11.
    10. Emma Petroulas & David Brown & Heidi Sundin, 2010. "Generational Characteristics and Their Impact on Preference for Management Control Systems," Australian Accounting Review, CPA Australia, vol. 20(3), pages 221-240, September.
    11. Bao-Guang Chang & Tai-Hsin Huang & Chun-Yi Kuo, 2015. "A comparison of the technical efficiency of accounting firms among the US, China, and Taiwan under the framework of a stochastic metafrontier production function," Journal of Productivity Analysis, Springer, vol. 44(3), pages 337-349, December.
    12. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
    13. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    14. André Stel & Ana Millán & José María Millán & Concepción Román, 2018. "The relationship between start-up motive and earnings over the course of the entrepreneur’s business tenure," Journal of Evolutionary Economics, Springer, vol. 28(1), pages 101-123, January.
    15. repec:mth:ijafr8:v:9:y:2019:i:1:p:450-461 is not listed on IDEAS
    16. Yahn-Shir Chen & Joseph Hsu & Mei-Ting Huang & Ping-Sen Yang, 2013. "Quality, Size and Performance of Audit Firms," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 7(5), pages 89-105.
    17. Yi-Fang Yang & Lee-Wen Yang & Yahn-Shir Chen, 2012. "Market Competition And Mergers In Professional Service Firms," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 6(3), pages 103-122.
    18. Ye, Kangtao & Cheng, Yingli & Gao, Jingyu, 2014. "How individual auditor characteristics impact the likelihood of audit failure: Evidence from China," Advances in accounting, Elsevier, vol. 30(2), pages 394-401.

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