The authors thank department editor Ranjani Krishnan; an anonymous associate editor; two anonymous reviewers; Christopher Agoglia; Tami Dinh; Florian Eugster; Beatriz García Osma; Irina Gazizova; Mariya Ivanova; Christopher Koch; Clive Lennox (discussant); Zeping Pan; David Piercey; Rahmatdi Rahmatdi; Robert Stoumbos; Tobias Svanström; Milda Tylaite; Timur Uman; Antonio Vazquez; seminar participants at the Chinese University of Hong Kong, ESSEC, Iowa State University, the Norwegian School of Economics, the University of Massachusetts Amherst, and the University of St. Gallen; and participants at the eighth European Institute for Advanced Studies in Management Workshop on Audit Quality (Milan) and the 2020 and 2022 FIRE (Forskarskolan i redovisning) workshops (Stockholm) for helpful comments on prior versions of this paper. Daniel Aobdia was a senior economic research fellow in the Center of Economic Analysis at the Public Company Accounting Oversight Board (PCAOB) between September 2014 and September 2016. The author currently advises the PCAOB on questions related to the economics of auditing. The views expressed in this paper are the views of the authors and do not necessarily reflect the views of the board, individual board members, or staff of the PCAOB. Earlier versions of this paper were circulated under the titles “Audit Partner-CEO Personality Similarity, Audit Partner Selection, and Audit Quality,” “Audit Partner–Client CEO Dyad Formation: Does Personality Matter?” and “Auditor-in-Charge–Client CEO Dyad Formation and Audit Quality: Does Personality Homophily Matter?” This study has been evaluated and approved by the Swedish Ethical Review Authority (DNR 2016/2342-31/5 and DNR 2017/1152-32). Data sources are described in the article. Data requests should be directed to the administrator of each database.
