Audit Partner Ethnicity and Its Relation to Client Assignment, Audit Quality, and Discrimination

Krishnan, Gopal V.; Singer, Zvi; Zhang, Jing

doi:10.2139/ssrn.3647321

Cited by 4 publications

(2 citation statements)

References 97 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…8. NamSor (https://v2.namsor.com/NamSorAPIv2/index.html) is a machine learning-based package and API service that employs Naïve Bayes algorithms to classify names by gender, country of origin, or ethnicity, and it has been widely used in academic research (see Krishnan et al (2021) for a list of recent research using NamSor). 9.…”

Section: Discussionmentioning

confidence: 99%

Does Union Canvassing Affect Voter Turnout Under Conditions of Political Constraint? Empirical Evidence from Illinois

Lamare

Bruno

2022

Labor Studies Journal

View full text Add to dashboard Cite

The positive effects of union canvassing on individual-level union member voter turnout within union-friendly environments have been well documented. Yet, whether unions increase turnout among their membership under constrained circumstances has remained unexamined. Furthermore, there is little consensus on whether union canvassing effects are generalizable to populations with heterogeneous political attributes and individual characteristics. This paper identifies the mechanisms that might explain how union canvassing can be effective under conditions characterized by anti-union legislative actions, adversarial judicial decisions, and right-wing populist rhetoric. We use canvassing and turnout data taken from the 2016 Democratic state and Cook County primary election in Illinois, and our results show that, despite constrained political circumstances relative to those found in previous studies, union canvassing achieved positive union membership turnout effects. This study also tests the moderating effects of individual political attributes (ideology and vote propensity) and voter characteristics (income and ethnicity). The most salient finding is that the effects are more potent for ideologically conservative registered Democrat voters, highlighting the imperative of recognizing the ideological heterogeneity among union members and suggesting specific resource allocation strategies under politically constrained conditions.

show abstract

Section: Discussionmentioning

confidence: 99%

Does Union Canvassing Affect Voter Turnout Under Conditions of Political Constraint? Empirical Evidence from Illinois

Lamare

Bruno

2022

Labor Studies Journal

View full text Add to dashboard Cite

show abstract

“…In support of this notion,Krishnan, Singer, and Zhang (2021) find that despite underrepresented minority audit partners being associated with higher audit quality, they are more likely than their White counterparts to be replaced following a financial restatement.Downloaded from http://meridian.allenpress.com/cia/article-pdf/doi/10.2308/CIIA-2020-035/2830433/ciia-2020-035.pdf by guest on 24 May 2021…”

mentioning

confidence: 89%

Auditing While Black: Revealing Microaggressions Faced by Black Professionals in Public Accounting

Davis

Dickins

Higgs

et al. 2021

Current Issues in Auditing

View full text Add to dashboard Cite

Despite efforts of the AICPA and public accounting firms, Black professionals remain underrepresented in public accounting. To better understand the experiences of Black accountants, we interviewed current and former auditors and collected their personal stories of inequality and microaggressions. We also collected the interviewees’ suggestions about how to improve the retention of Black professionals. We hope these stories and suggestions help advance the diversity, equity, and inclusion (DEI) initiatives of public accounting firms. They can also be used by academics to stimulate discussions about DEI issues and motivate research.

show abstract

The Immigrant Next Door

Bursztyn,

Chaney,

Hassan

et al. 2024

American Economic Review

View full text Add to dashboard Cite

We study how decades-long exposure to individuals of a given foreign descent shapes natives’ attitudes and behavior toward that group. Using individualized donations data, we show that long-term exposure to a given foreign ancestry leads to more generous behavior specifically toward that group’s ancestral country. Focusing on exposure to Arab Muslims to examine mechanisms, we show that long-term exposure (i) decreases explicit and implicit prejudice against Arab Muslims, (ii) reduces support for policies and political candidates hostile toward Arab Muslims, (iii) increases charitable donations to Arab countries, (iv) leads to more personal contact with Arab Muslims, and (v) increases knowledge of Arab Muslims and Islam. (JEL D64, D83, D91, J15)

show abstract

Audit Partner Ethnicity and Its Relation to Client Assignment, Audit Quality, and Discrimination

Cited by 4 publications

References 97 publications

Does Union Canvassing Affect Voter Turnout Under Conditions of Political Constraint? Empirical Evidence from Illinois

Does Union Canvassing Affect Voter Turnout Under Conditions of Political Constraint? Empirical Evidence from Illinois

Auditing While Black: Revealing Microaggressions Faced by Black Professionals in Public Accounting

The Immigrant Next Door

Contact Info

Product

Resources

About