The Enron/Arthur Andersen scandal has raised concerns internationally about auditor independence, audit quality, and the need for regulatory action such as mandatory auditor rotation. China's unique institutional features provide us with a setting in which to compare comprehensively the various...

In this study, we examine whether Chinese CPA firms with more partners available to perform audit engagements deliver higher quality services. Based on a sample of 2,990 company-year observations over the period 2002–2015, we find that CPA firms with smaller staff-partner ratios are associated...