Gender Diversity and Audit Quality: Evidence from the Pairing of Audit Partners
نویسندگان
چکیده
SUMMARY Using the Chinese setting where two partners are assigned to lead each engagement, we find that gender-diverse partner pairs improve audit quality compared same-gender pairs. We show positive effect of gender diversity is concentrated in engagements led by with similar seniority or collaborating as signatory for an engagement before clients complex operations. evaluate potential factors could drive diversity, namely, perspective-broadening and human capital factors, prevails, whereas factor does not. Our results robust controlling endogeneity using alternative measures quality. Data Availability: available from public sources cited text. JEL Classifications: M42; M14; M41.
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ژورنال
عنوان ژورنال: Auditing-a Journal of Practice & Theory
سال: 2023
ISSN: ['1558-7991', '0278-0380']
DOI: https://doi.org/10.2308/ajpt-2021-031