Does cultural similarity between CFOs and auditors impact audit quality?

Conceptually, it is ambiguous how the cultural similarity between the CFO and the engagement partner influences audit quality. Using last names to infer cultural values, I find that the cultural similarity between the CFO and the engagement partner is associated with high audit quality. Using the ex...

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Bibliographic Details
Main Author: Xiong, Xi
Other Authors: Zhang Huai
Format: Thesis-Doctor of Philosophy
Language:English
Published: Nanyang Technological University 2021
Subjects:
Online Access:https://hdl.handle.net/10356/148127
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Institution: Nanyang Technological University
Language: English

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