Auditor Skill Demands and Audit Quality: Evidence from Job Postings

The authors thank David Godsell, Kris Hoang, Joe Pacelli (discussant), Chris Stewart, Steven Utke, Xi Wu, and Jieying Zhang as well as participants of research seminars at Carnegie Mellon University, the Central University of Finance and Economics, the City University of Hong Kong, Duke University, Indiana University, Penn State University, Rutgers University, Shanghai Jiao Tong University, the University of Chicago, the University of Colorado, the University of Connecticut, the University of Illinois Urbana–Champaign, Xiamen University, Xian Jiaotong University, and the 2020 Audit Midyear Conference for helpful comments and suggestions. The authors also thank Maggie Chinn and Elenie Panos from KPMG for their insight about the recruitment process and skill demands in the audit industry.