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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| Format: | Thesis-Doctor of Philosophy |
| Language: | English |
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Nanyang Technological University
2021
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| Online Access: | https://hdl.handle.net/10356/148127 |