“…Lennox and Wu (2018), for example, document a significant increase in audit quality studies done at the partner level in America and Europe following the release of mandated information disclosure requirements from partners. Simultaneously, studies on the audit quality of audit partners located outside the United States of America have been conducted in Taiwan (e.g., Chin & Chi, 2009;Chi & Chin, 2011;Abodia et al, 2015;Hsieh & Lin, 2016), China (Gul et al, 2017), Indonesia (Herusetya & Jaunanda, 2021), and Malaysia (Hussin et al, 2018). These researches revealed that audit quality is more reliable when measured at the audit engagement partner level than when measured at the audit firm level (Hsieh & Lin, 2016;Chi & Chin, 2011).…”