The Effect of Audit Partner Diversity on Audit Quality: Evidence from China
Kevin Koh,
Li Li,
Xuejiao Liu and
Chunfei Wang
Abacus, 2023, vol. 59, issue 1, 340-380
Abstract:
This study examines the effects of audit partner diversity on audit quality. Using a sample of Chinese listed companies from 2004–2018, we find that audit quality is positively associated with audit partner diversity in educational background, gender, and generational cohort. These findings suggest that diverse partner teams outperform homogenous teams and support the information perspective that audit partner diversity produces different viewpoints and perspectives, thus reducing judgement bias and leading to higher audit quality. Furthermore, we find that client information asymmetry, auditor task motivation, and task ability play a moderating role in reinforcing the positive effects of audit partner diversity on audit quality. Our findings have practical implications for audit firm personnel dispatching and team formation, and heighten the need to integrate team dynamics in the audit quality framework.
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)
Downloads: (external link)
https://doi.org/10.1111/abac.12270
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:bla:abacus:v:59:y:2023:i:1:p:340-380
Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=0001-3072
Access Statistics for this article
Abacus is currently edited by G.W. Dean and S. Jones
More articles in Abacus from Accounting Foundation, University of Sydney
Bibliographic data for series maintained by Wiley Content Delivery ().