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Keywords: gender diversityClose
AUDITING: A Journal of Practice & Theory 1–24.
Published: 24 July 2023
...Yumin Zhang Perry; Bin Srinidhi; Zhifeng Yang 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 to same-gender partner pairs. We show that the positive effect of partner gender...
AUDITING: A Journal of Practice & Theory (2020) 39 (1): 173–197.
Published: 01 February 2020
...Nigar Sultana; Steven F. Cahan; Asheq Rahman SUMMARY Motivated by two opposing views, the limited supply view and the discrimination view, we examine the impact of gender diversity guidelines on the strength of the association between the presence of female audit committee members and audit...