Using a sample of firms from France, where the law requires the use of two auditors, we study the effect of auditor pair composition on audit quality by examining a specific account, goodwill impairment. We document that firms audited by a Big 4-non-Big 4 auditor pair (BS) are more likely to...

Diversity is one of the main characteristics of social groups, including work-teams. At the same time, gender is an important aspect of diversity in organizations, and gender diversity deals with the equal representation of men and women in the workplace. This article aims to analyze the issue...

Die Forschung zur Auswirkung von funktionaler Team Diversity auf Teamleistung hat bisher gemischte Ergebnisse gebracht. Im Kontext der sozialen Identität eines Teams werden im vorliegenden Beitrag zunächst Hypothesen über die Beziehungen zwischen funktionaler Vielfalt, Teamvertrauen,...