Human resource management issues in audit firms: a research agenda

Abstract

This paper discusses the contribution and value of research into human resource management issues as they affect auditors and audit firms, and to identify areas for future research. The contribution and areas for future research are identified in terms of four areas, namely career development, staffing patterns, the multi‐disciplinery global firm, and the management structure and practice as they relate to audit firms. This is followed by a discussion about the value of this research. In the conclusion the paper argues for future research to adopt a greater sociological and organizational perspective, including studies which work shadow auditors and audit teams, and longitudinal studies.

Citation

Brierley, J.A. and Gwilliam, D.R. (2003), "Human resource management issues in audit firms: a research agenda", Managerial Auditing Journal, Vol. 18 No. 5, pp. 431-438. https://doi.org/10.1108/02686900310476891