Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/148127
Title: Does cultural similarity between CFOs and auditors impact audit quality?
Authors: Xiong, Xi
Keywords: Business::Auditing
Issue Date: 2021
Publisher: Nanyang Technological University
Source: Xiong, X. (2021). Does cultural similarity between CFOs and auditors impact audit quality?. Doctoral thesis, Nanyang Technological University, Singapore. https://hdl.handle.net/10356/148127
Abstract: 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 exogenous change in cultural similarity as a result of normal CFO retirement, I show that the relationship between cultural similarity and audit quality is likely to be causal and unlikely driven by endogeneity. I also hypothesize and find that the positive impact of CFO-auditor cultural similarity on audit quality is more pronounced when firms have greater information asymmetry, greater information uncertainty, and weaker corporate governance. Collectively, my findings suggest that cultural similarity influences audit quality positively.
URI: https://hdl.handle.net/10356/148127
DOI: 10.32657/10356/148127
Rights: This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0).
Fulltext Permission: open
Fulltext Availability: With Fulltext
Appears in Collections:NBS Theses

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