Wang, Lin; Xiao, Tusheng; Yu, Yingmin - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-20
Audit practice is a team effort led by signing auditors. We examine the impact of the heterogeneity of signing auditors … experiences and the team- and audit-firm-level knowledge integration environment. Furthermore, signing auditors with more diverse …