This paper synthesizes research on audit firm culture (AFC) over the past decade, reviewing
recent developments in research on factors instilling culture in audit firms, and how culture …

This study investigates whether audit partner gender is associated with the extent of auditor
disclosure and the communication style regarding risks of material misstatements that are …

Prior literature on firm value creation for stakeholders has oversimplified and narrowed the
concept of value down to “economic returns.” Although economic returns are fundamental to …

This experimental study analyzes whether reporting an accounting estimate as a key audit
matter (KAM) can influence auditor judgment about the accounting estimate and the …

The digital transformation of enterprises is the key to conforming to the trends of the times
and realizing reform and innovation. Digital transformation will change the enterprise risk …

Our study examines whether gender-diverse engagement partners constrain unethical
earnings management behavior in a French mandatory joint audit setting. The investigation …

The audit profession has experienced a digital transformation over the last decade with a
rapid shift towards remote auditing forced by the recent COVID pandemic. This shift has led …

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 …

Auditing is a collective process conducted by a professional accounting team with a wide
range of skills and experience. Audit work is labor-intensive, and audit team diversity …

Audit firms' diversity initiatives have focused on enhancing surface-level diversity (eg,
gender and race). While these initiatives serve an important social and business function …