The objective of this paper is to investigate whether and how the social ties between individual auditors and client CEOs/CFOs affect audit quality using a large sample of publicly traded firms in China. We define social ties between individual auditors and client CEOs/CFOs as “working or...

This paper examines whether engagement auditors have a distinguishable effect on clients' financial statement comparability, incremental to the effect of the audit firms and offices. Our basic premise is that each individual auditor has a unique style of interpreting and implementing accounting...