Archival Research Method

Biyu Wu, University of Nebraska-Lincoln

Wei Zhang, University of Massachusetts - Amherst

Joseph Pacelli, Indiana University

Andrew John Imdieke, University of Notre Dame

Internal Control Weaknesses and Financial Upskilling: Evidence from U.S. Job Postings - Janet Gao, Indiana University; Kenneth Merkley, Indiana University - Bloomington; Joseph Pacelli, Indiana University; Joseph H Schroeder, Indiana University - Bloomington

Flexible CPA Staffing: Implications for Audit Fees and Audit Quality - Hyungjin Cho, Universidad Carlos III de Madrid; Meeok Cho, Seoul National University; Sehee Kim, Seoul National University; Woo-Jong Lee, Seoul National University

Skill Demands in the Audit Labor Market: Evidence from Job Postings - Charles Ham, Washington University in St. Louis; Rebecca Hann, University of Maryland-College Park; MaryJane Rabier, Washington University in St. Louis; Wenfeng Wang, City University of Hong Kong