Zeng, Changli; Li, Jiangtao; Xu, Haoran; Zhang, Mian - In: China journal of accounting studies 9 (2021) 4, pp. 433-468
We examine the impact of party organisation construction of accounting firms on audit quality. We find that although …-member auditors significantly improves after accounting firms strengthen party organisation construction. Additional analyses show …-member partners/employees. Finally, we find that party organisation construction of accounting firms plays a more significant role in …