volume 34, issue 7, P835-862 2019
DOI: 10.1108/maj-10-2018-2036
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Nathan Robert Berglund, John Daniel Eshleman

Abstract: Purpose The purpose of this study is to examine the role of ethnic similarity in the audit partner–client manager relationship and its impact on auditor selection and retention decisions. Design/methodology/approach The authors use name matching analysis to infer ethnicity of audit partners and client managers in the US nonprofit reporting environment. The authors examine the degree of ethnic similarity (co-ethnicity) between the two parties and model auditor selection and retention decisions as a function …

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