EXECUTIVE TAKEAWAYS Executive Takeaways
■ More attractive auditors are preferred when auditees have procedural goals. ■ Audit partner attractiveness has no effect when auditees have meticulous goals. ■ Less attractive auditors are not penalized when compared to no photo, regardless of the auditee's goal. ■ Attractiveness biases and auditee goal preferences could impact audit quality.
Marena M. Messina, Ph.D. Graduate Jennifer K. Schafer, Associate Professor of Accounting Hong Qu, Assistant Professor of Accounting
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