{"id":"https://openalex.org/W4306409681","doi":"https://doi.org/10.1111/abac.12270","title":"The Effect of Audit Partner Diversity on Audit Quality: Evidence from China","display_name":"The Effect of Audit Partner Diversity on Audit Quality: Evidence from China","publication_year":2022,"publication_date":"2022-10-17","ids":{"openalex":"https://openalex.org/W4306409681","doi":"https://doi.org/10.1111/abac.12270"},"language":"en","primary_location":{"id":"doi:10.1111/abac.12270","doi":"https://doi.org/10.1111/abac.12270","is_oa":false,"landing_page_url":"https://doi.org/10.1111/abac.12270","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5058843952","display_name":"Kevin Koh","orcid":"https://orcid.org/0000-0001-5042-503X","observed_orcids":["https://orcid.org/0000-0001-5042-503X"]},"institutions":[{"id":"https://openalex.org/I172675005","display_name":"Nanyang Technological University","ror":"https://ror.org/02e7b5302","country_code":"SG","type":"education","lineage":["https://openalex.org/I172675005"]}],"countries":["SG"],"is_corresponding":false,"raw_author_name":"Kevin Koh","raw_affiliation_strings":["Nanyang Technological University  Singapore"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Nanyang Technological University  Singapore","institution_ids":["https://openalex.org/I172675005"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100361412","display_name":"Li Li","orcid":"https://orcid.org/0000-0003-4775-2480","observed_orcids":["https://orcid.org/0000-0003-4775-2480"]},"institutions":[{"id":"https://openalex.org/I146563203","display_name":"University of International Business and Economics","ror":"https://ror.org/05khqpb71","country_code":"CN","type":"education","lineage":["https://openalex.org/I146563203"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Li Li","raw_affiliation_strings":["University of International Business and Economics  China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of International Business and Economics  China","institution_ids":["https://openalex.org/I146563203"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100624807","display_name":"Xuejiao Liu","orcid":"https://orcid.org/0000-0002-9504-9047","observed_orcids":["https://orcid.org/0000-0002-9504-9047"]},"institutions":[{"id":"https://openalex.org/I146563203","display_name":"University of International Business and Economics","ror":"https://ror.org/05khqpb71","country_code":"CN","type":"education","lineage":["https://openalex.org/I146563203"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Xuejiao Liu","raw_affiliation_strings":["University of International Business and Economics  China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of International Business and Economics  China","institution_ids":["https://openalex.org/I146563203"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5024451540","display_name":"Chunfei Wang","orcid":"https://orcid.org/0009-0009-8771-9221","observed_orcids":["https://orcid.org/0009-0009-8771-9221"]},"institutions":[{"id":"https://openalex.org/I137867983","display_name":"Central University of Finance and Economics","ror":"https://ror.org/008e3hf02","country_code":"CN","type":"education","lineage":["https://openalex.org/I137867983"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Chunfei Wang","raw_affiliation_strings":["Central University of Finance and Economics  China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Central University of Finance and Economics  China","institution_ids":["https://openalex.org/I137867983"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5100361412"],"corresponding_institution_ids":["https://openalex.org/I146563203"],"apc_list":{"value":3000,"currency":"USD","value_usd":3000},"apc_paid":null,"fwci":6.7997,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.96774099,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"59","issue":"1","first_page":"340","last_page":"380"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9907000064849854,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9907000064849854,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11047","display_name":"Gender Diversity and Inequality","score":0.004900000058114529,"subfield":{"id":"https://openalex.org/subfields/3318","display_name":"Gender Studies"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00279999990016222,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9990000128746033},{"id":"https://openalex.org/keywords/audit-team-composition","display_name":"audit team composition","score":0.5809999704360962},{"id":"https://openalex.org/keywords/auditor-gender","display_name":"auditor gender","score":0.9340000152587891},{"id":"https://openalex.org/keywords/generational-cohorts","display_name":"generational cohorts","score":0.9020000100135803},{"id":"https://openalex.org/keywords/information-perspective","display_name":"information perspective","score":0.6340000033378601},{"id":"https://openalex.org/keywords/judgment-bias","display_name":"judgment bias","score":0.8109999895095825},{"id":"https://openalex.org/keywords/team-dynamics","display_name":"team dynamics","score":0.6510000228881836},{"id":"https://openalex.org/keywords/chinese-listed-companies","display_name":"Chinese listed companies","score":0.953000009059906}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7673089504241943},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.7307173609733582},{"id":"https://openalex.org/C2781316041","wikidata":"https://www.wikidata.org/wiki/Q1230584","display_name":"Diversity (politics)","level":2,"score":0.6050465106964111},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.5968751907348633},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5568364262580872},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5094416737556458},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4947170913219452},{"id":"https://openalex.org/C2776548248","wikidata":"https://www.wikidata.org/wiki/Q12621536","display_name":"Judgement","level":2,"score":0.4825705587863922},{"id":"https://openalex.org/C2776035091","wikidata":"https://www.wikidata.org/wiki/Q7928819","display_name":"Viewpoints","level":2,"score":0.4180960953235626},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.41328081488609314},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.3584096431732178},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.34407705068588257},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.06846779584884644},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C153349607","wikidata":"https://www.wikidata.org/wiki/Q36649","display_name":"Visual arts","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1111/abac.12270","doi":"https://doi.org/10.1111/abac.12270","is_oa":false,"landing_page_url":"https://doi.org/10.1111/abac.12270","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","raw_type":"journal-article"},{"id":"pmh:oai:dr.ntu.edu.sg:10356/228970","doi":null,"is_oa":false,"landing_page_url":"https://hdl.handle.net/10356/228970","pdf_url":null,"source":{"id":"https://openalex.org/S4306402609","display_name":"DR-NTU (Nanyang Technological University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I172675005","host_organization_name":"Nanyang Technological University","host_organization_lineage":["https://openalex.org/I172675005"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":123,"referenced_works":["https://openalex.org/W386986494","https://openalex.org/W410829343","https://openalex.org/W1511124779","https://openalex.org/W1597812317","https://openalex.org/W1603811794","https://openalex.org/W1785374533","https://openalex.org/W1832238961","https://openalex.org/W1934165844","https://openalex.org/W1968235651","https://openalex.org/W1968941381","https://openalex.org/W1970177130","https://openalex.org/W1972974395","https://openalex.org/W1977557272","https://openalex.org/W1986187321","https://openalex.org/W1987307803","https://openalex.org/W1987611349","https://openalex.org/W1990107345","https://openalex.org/W1990317644","https://openalex.org/W1995698170","https://openalex.org/W1999115665","https://openalex.org/W2002286305","https://openalex.org/W2004043265","https://openalex.org/W2006750647","https://openalex.org/W2013378606","https://openalex.org/W2016966465","https://openalex.org/W2023863066","https://openalex.org/W2030214259","https://openalex.org/W2036132694","https://openalex.org/W2036985902","https://openalex.org/W2039823962","https://openalex.org/W2040068337","https://openalex.org/W2042278369","https://openalex.org/W2045292978","https://openalex.org/W2046809957","https://openalex.org/W2050720492","https://openalex.org/W2059520058","https://openalex.org/W2059872550","https://openalex.org/W2060315039","https://openalex.org/W2060914013","https://openalex.org/W2068668216","https://openalex.org/W2074684231","https://openalex.org/W2075120180","https://openalex.org/W2076978897","https://openalex.org/W2082842666","https://openalex.org/W2086379738","https://openalex.org/W2088913158","https://openalex.org/W2092305417","https://openalex.org/W2092439851","https://openalex.org/W2095753665","https://openalex.org/W2098158490","https://openalex.org/W2101273523","https://openalex.org/W2101347997","https://openalex.org/W2101903660","https://openalex.org/W2103526927","https://openalex.org/W2107473910","https://openalex.org/W2113613516","https://openalex.org/W2116954114","https://openalex.org/W2118198206","https://openalex.org/W2123465188","https://openalex.org/W2124544233","https://openalex.org/W2125840976","https://openalex.org/W2126990530","https://openalex.org/W2131667520","https://openalex.org/W2133278206","https://openalex.org/W2134924760","https://openalex.org/W2137876343","https://openalex.org/W2140454616","https://openalex.org/W2140918013","https://openalex.org/W2147745035","https://openalex.org/W2148056176","https://openalex.org/W2148953225","https://openalex.org/W2152078523","https://openalex.org/W2157125979","https://openalex.org/W2157282161","https://openalex.org/W2158344162","https://openalex.org/W2159012497","https://openalex.org/W2165625270","https://openalex.org/W2166061111","https://openalex.org/W2179571066","https://openalex.org/W2258780416","https://openalex.org/W2319992595","https://openalex.org/W2322238852","https://openalex.org/W2329937682","https://openalex.org/W2498524558","https://openalex.org/W2527808648","https://openalex.org/W2563278041","https://openalex.org/W2579325083","https://openalex.org/W2584851720","https://openalex.org/W2601019085","https://openalex.org/W2761543624","https://openalex.org/W2797545826","https://openalex.org/W2899883402","https://openalex.org/W2944035888","https://openalex.org/W2974495098","https://openalex.org/W3020874961","https://openalex.org/W3093862871","https://openalex.org/W3121143499","https://openalex.org/W3121230084","https://openalex.org/W3121241110","https://openalex.org/W3121773444","https://openalex.org/W3122067807","https://openalex.org/W3122108025","https://openalex.org/W3122176367","https://openalex.org/W3122458461","https://openalex.org/W3122726372","https://openalex.org/W3123231476","https://openalex.org/W3123545589","https://openalex.org/W3123676130","https://openalex.org/W3124170598","https://openalex.org/W3124233976","https://openalex.org/W3124266807","https://openalex.org/W3124483081","https://openalex.org/W3124975758","https://openalex.org/W3125187480","https://openalex.org/W3125193868","https://openalex.org/W3125310620","https://openalex.org/W3125654778","https://openalex.org/W3125677029","https://openalex.org/W3125790360","https://openalex.org/W3125821237","https://openalex.org/W4232273043","https://openalex.org/W4236681664","https://openalex.org/W4376597321"],"related_works":["https://openalex.org/W4385197625","https://openalex.org/W3115017215","https://openalex.org/W2601019085","https://openalex.org/W3124378711","https://openalex.org/W2514535318","https://openalex.org/W4414663317","https://openalex.org/W4399362310","https://openalex.org/W3209291060","https://openalex.org/W3116592048","https://openalex.org/W4391436262"],"abstract_inverted_index":{"This":[0],"study":[1],"examines":[2],"the":[3,52,93,118,125],"effects":[4,95],"of":[5,15,96],"audit":[6,10,24,30,56,72,97,101,109,126],"partner":[7,31,45,57,98],"diversity":[8,32,58,99],"on":[9,100],"quality.":[11,73,102],"Using":[12],"a":[13,88],"sample":[14],"Chinese":[16],"listed":[17],"companies":[18],"from":[19],"2004\u20132018,":[20],"we":[21,75],"find":[22,76],"that":[23,43,55,77],"quality":[25,127],"is":[26],"positively":[27],"associated":[28],"with":[29],"in":[33,91,124],"educational":[34],"background,":[35],"gender,":[36],"and":[37,50,62,68,84,113,116],"generational":[38],"cohort.":[39],"These":[40],"findings":[41,104],"suggest":[42],"diverse":[44],"teams":[46,49],"outperform":[47],"homogenous":[48],"support":[51],"information":[53,79],"perspective":[54],"produces":[59],"different":[60],"viewpoints":[61],"perspectives,":[63],"thus":[64],"reducing":[65],"judgement":[66],"bias":[67],"leading":[69],"to":[70,120],"higher":[71],"Furthermore,":[74],"client":[78],"asymmetry,":[80],"auditor":[81],"task":[82,85],"motivation,":[83],"ability":[86],"play":[87],"moderating":[89],"role":[90],"reinforcing":[92],"positive":[94],"Our":[103],"have":[105],"practical":[106],"implications":[107],"for":[108],"firm":[110],"personnel":[111],"dispatching":[112],"team":[114,122],"formation,":[115],"heighten":[117],"need":[119],"integrate":[121],"dynamics":[123],"framework.":[128]},"counts_by_year":[{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":9},{"year":2023,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2022-10-17T00:00:00"}
