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Keywords: signing auditors
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Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (3): 27–52.
Published: 01 August 2021
...Chang He; Chao Kevin Li; Gary S. Monroe; Yi Si SUMMARY Using data for listed firms in China, where two auditors sign the audit report, we examine whether the diversity of signing auditors' characteristics affects audit quality. We find a positive association between diversity and audit quality...