Workload management and allocation of human capital in audit firms

Managing and allocating the human resources of an audit firm is one of the key components in determining audit quality. The three studies in this dissertation collectively show how audit firms allocate and coordinate senior auditor resources, what factors shape these decisions, and how these decisions affect auditor performance. The first study explores the role of gender in workload allocation and examines whether such gender-based allocation can affect
audit quality. The second study explores the role of the audit firms, audit partners, and clients in allocating auditor resources. It further studies who ultimately decides the allocation and how audit firms follow up on the outcomes. The third study investigates how individual auditors experience and respond to perceived workload and commercial focus, which auditors
are more sensitive to these two pressures, and how audit firms can reduce the risk that such pressures weaken audit quality. Together, these three studies highlight that human resource allocation is essential for protecting audit quality. This dissertation therefore offers practical insights for audit firms, regulators, and other professional parties who seek high-quality audits.