← Search Journal of Accounting and Economics 2026 Auditor independence and human capital: Complements, not substitutes Joshua T. White DOI10.1016/j.jacceco.2026.101917 Pages101917 Languageen Sources crossref Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓