Does Team Diversity Within Audit Offices Impact Audit Quality?

Summary

The researchers look at whether having diverse audit teams in accounting firms, especially those within the Big 4, affects the quality of their audit work. The study explores if teams that include people from various backgrounds—like different ethnicities, genders, and levels of experience—do a better job at auditing companies. Specifically, it uses the presence of H1-B auditors, who are international workers in the U.S., as a measure of diversity within these teams.