haku: @author Maijoor, S. / yhteensä: 7
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| Tekijä: | Bröcheler, V. Maijoor, S. Witteloostuijn, A. van |
| Otsikko: | Auditor human capital and audit firm survival: the Dutch audit industry in 1930-1992 |
| Lehti: | Accounting, Organizations and Society
2004 : OCT, VOL. 29:7, p. 627-646 |
| Asiasana: | Auditing Auditors Human capital Netherlands |
| Vapaa asiasana: | Company survival |
| Kieli: | eng |
| Tiivistelmä: | The relationship between auditor human capital and audit company survival. In specific, the effects are investigated of the human capital of auditors on the survival chances of newly established audit companies. Human capital is analyzed both at the time of entry of a new audit company and during the lifetime of an audit company. The data set contains 1693 companies that entered into the Dutch audit market in the period 1930-1992. To analyze the data, the technique of event history analysis is applied. |
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