This study explores audit implications of shared leadership in client firms. Shared leadership via co-CEO appointments may lead to either suboptimal or optimal managerial decisions, depending on the conflicting or complementary dynamics between multiple CEOs. Analyzing data from 2002 to 2013 of...

Our study examines whether gender-diverse engagement partners constrain unethical earnings management behavior in a French mandatory joint audit setting. The investigation of the joint audit setting, by raising concerns about audit team organization and management, provides new insights into how...