...Kevin J. Sun; Joseph H. Zhang ABSTRACT In this paper, we conduct a review of the literature on the under-representation of women as audit partners and audit committee chairs, and assess audit quality when they hold these roles. By using the U.S. sample from 2016 to 2019, our analyses show...

...Nadia Smaili ABSTRACT The numerous scandals attributed to lack of independence on the part of Big 4 auditors have reignited one of the most controversial issues in the accounting profession: Do Big 4 auditors provide higher audit quality? The objective of this paper is to examine whether...

...Jared Eutsler; D. Kip Holderness, Jr.; Megan M. Jones ABSTRACT The Public Company Accounting Oversight Board's (PCAOB) Part II inspection reports, which disclose systemic quality control issues that auditors fail to remediate, signal poor audit quality for triennially inspected audit firms...