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...
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| Main Authors: | , , |
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| Format: | Artigo |
| Language: | Inglês |
| Published: |
Elsevier
2025-12-01
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| Series: | International Review of Economics & Finance |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1059056025007804 |
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