Superstition, Risk Aversion, and Audit Quality: Evidence from China

We thank Tamara A. Lambert (editor) and two anonymous reviewers for their insightful comments and suggestions. We are thankful for helpful comments from Linda Myers, Jeffrey Ng, Madhukar Singh, Byron Song, Donghui Wu, Qiang Wu, Colin Zeng, David Zhao, Stephen Zhou, conference participants at the 2022 20th Australian National Centre for Audit and Assurance Research Audit Research Forum, the 2023 45th Annual Congress of the European Accounting Association, and the 2023 Journal of Accounting, Auditing & Finance Conference, and seminar participants at Hong Kong Baptist University, Jinan University, and The Australian National University. Huan Dou is grateful for financial support from the National Natural Science Foundation of China [Grant No. 72072070]. Weiqiang Tan is grateful for financial support from the National Natural Science Foundation of China [Grant No. 71962017]. All authors would like to acknowledge financial support from their respective institutions. Janus Jian Zhang is the corresponding author.

Huan Dou, Jinan University, School of Management, Department of Accounting, Guangzhou, China; Eunice S. Khoo, The Australian National University, College of Business and Economics, Research School of Accounting, Canberra, Australia; Weiqiang Tan, The Education University of Hong Kong, Faculty of Liberal Arts and Social Science, Department of Social Sciences and Policy Studies, Hong Kong, China; Janus Jian Zhang, Hong Kong Baptist University, School of Business, Department of Accountancy, Economics and Finance, Hong Kong, China.

Editor’s note: Accepted by Tamara A. Lambert, under the Senior Editorship of Jayanthi Krishnan.