Cloud computing has become a prominent technology due to its important utility service; this
service concentrates on outsourcing data to organizations and individual consumers. Cloud …

This study investigates who makes partner in Big 4 audit firms. Building on prior qualitative
research, we conduct the first large scale study using archival data to examine the …

Audit firms' diversity initiatives have focused on enhancing surface-level diversity (eg,
gender and race). While these initiatives serve an important social and business function …

Motivated by ongoing dialog at the national level on racial (in) equality, we examine the
relations between audit partner ethnicity (audit partners of Asian, Black, or Hispanic origin) …

Focusing on mandatory partner rotations, we examine the importance of within‐firm network
connections to the selection of successor partners and the impact of those connections on …

We explore the effects of social ties (including alumni relations, regional connections and
employment affiliation) between the two signatory auditors (engagement and review …

We describe the development of public company auditing in the US in the early 20th century.
Using a broad sample of historical annual reports spanning four decades, we document a …

While women are hired in equal numbers to men in public accounting, they are not
proportionately promoted to partner, reflecting “vertical gender segregation.” This study …

The topic of gender diversity has attracted attention and discussion from a variety of
researchers across different academic backgrounds and practitioners. Traditionally, audit …

We investigate whether female lead auditors are associated with higher audit fees and audit
quality. We expect female lead auditors to have a significant influence on these audit …