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The Effects of Auditor Social and Human Capital on Auditor Compensation: Evidence from the Italian Small Audit Firm Market

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dc.contributor.authorPietro A., Bianchi
dc.contributor.authorTrombetta, Marco
dc.contributor.authorCarrera, Nieves
dc.contributor.rorhttps://ror.org/02jjdwm75
dc.date.accessioned2024-07-02T16:11:30Z
dc.date.available2024-07-02T16:11:30Z
dc.date.issued2019-07-29
dc.description.abstractThis study examines whether social and human capital influence the compensation of individual auditors in the small audit firm market. We employ a sample of Italian auditors and use measures from the network and auditing literatures to capture their professional connections, representing social capital, and their industry expertise, representing human capital. Our findings show a positive and economically meaningful association between these individual attributes and auditor compensation. We run several tests to address potential endogeneity issues in our research design. Our results suggest that, in the small audit market, clients perceive as valuable those auditors with higher social and human capital, and as a result, are willing to pay a premium for these specific auditor attributes.
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dc.identifier.citationBianchi, P. A., Carrera, N., & Trombetta, M. (2020). The effects of auditor social and human capital on auditor compensation: Evidence from the Italian small audit firm market. European Accounting Review, 29(4), 693-721.
dc.identifier.doihttps://doi.org/10.1080/09638180.2019.1647258
dc.identifier.issn0963-8180
dc.identifier.urihttps://hdl.handle.net/20.500.14417/2895
dc.issue.number4
dc.journal.titleEuropean Accounting Review
dc.language.isoeng
dc.licensehttps://creativecommons.org/licenses/by-nd-nc/1.0/legalcode
dc.page.final721
dc.page.initial693
dc.page.total693-721
dc.publisherTaylor & Francis
dc.relation.departmentAccounting & Management Control
dc.relation.entityIE University
dc.relation.schoolIE Business School
dc.rightsAttribution Non Commercial No Derivatives 1.0 Generic
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttps://creativecommons.org/licenses/by-nd-nc/1.0/legalcode
dc.subject.keywordSmall audit firm market
dc.subject.keywordAuditor compensation
dc.subject.keywordAudit fees
dc.subject.keywordSocial capital
dc.subject.keywordHuman capital
dc.subject.otherSmall audit firm market;Auditor compensation;Audit fees;Social capital;Human capital
dc.titleThe Effects of Auditor Social and Human Capital on Auditor Compensation: Evidence from the Italian Small Audit Firm Market
dc.typeinfo:eu-repo/semantics/article
dc.version.typeinfo:eu-repo/semantics/acceptedVersion
dc.volume.number29
dspace.entity.typePublication
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