One's name represents oneself: Auditor's given names and audit quality
In this paper, we investigate the relationship between auditors' given names and audit quality. Using a sample of Chinese listed firms from 2007 to 2023, our analysis reveals that auditors with ethical given names are significantly associated with higher audit quality. The ethical reputation signale...
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Artigo |
| Sprache: | Inglês |
| Veröffentlicht: |
Elsevier
2025-12-01
|
| Schriftenreihe: | International Review of Economics & Finance |
| Schlagworte: | |
| Online-Zugang: | http://www.sciencedirect.com/science/article/pii/S1059056025007804 |
| Tags: |
Keine Tags, Fügen Sie das erste Tag hinzu!
|