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We examine whether greater gender and ethnic diversity of an office’s audit partners influences the retention of the office’s audit professionals and the quality of the audits conducted by the office. Using hand-collected data on audit partners, we find that greater diversity in audit office...
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discrimination is a matter of choice (e.g. sexual orientation), observed discrimination may motivated by animus, which exacerbates or … intensifies the emotional response to the object of discrimination. This paper builds on this insight based on the understanding … be the object of discrimination. A theoretical model is constructed that predicts that the choice to identify interacts …
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