本研究利用研究美國會計師事務所分所中合夥會計師之文化背景，利用其姓氏並且追朔其祖先可能之來源祖籍，確定合夥會計師的文化根源，進而估算一審計分所之合夥會計師的文化多樣性程度，以研究文化多樣性對審計品質之影響。利用審計分所中合夥會計師的文化集群的數量和文化集群的集中度，發現文化多樣性對審計品質有負面影響，推論文化多樣性可能會降低整個審計分所的溝通效率，進而使審計品質降低。本研究還檢驗了文化多樣性在四大會計師事務所和非四大會計師事務所影響的差異，並且證明文化多樣性對四大會計師事務所的影響大於非四大會計師事務所。總體而言，本研究結果表明，審計分所的文化多樣性程度可能對審計品質產生負面影響。

This study employs the cultural background of engagement partners in audit offices to examine the impact of cultural diversity on audit quality by applying a novel method to determine the cultural roots of the engagement partners based on their ancestors, thus estimating the level of cultural diversity at the audit office level. Using the number of cultural clusters of engagement partners in an audit office and the concentration of cultural clusters, it is found that cultural diversity has a negative impact on audit quality, indicating that diversity may reduce communication efficiency, which in turn lowers audit quality. Differences in the impact of cultural diversity on the Big 4 and non-Big 4 accounting firms are also examined in order to verify that cultural diversity has more pronounced negative impacts in Big 4 firms, as compared to non-Big 4 firms. Overall, the results indicate that the degree of cultural diversity in an audit office can have a negative impact on audit quality.

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