The purpose of this paper is to answer the question of whether corporate governance in terms of gender structure of client corporate boards and CEO duality impact client's incentive and ability to engage in high-qualityaudit in companies a year before the Covid outbreak. Private and public corporations are included in the sample and statistical analysis is applied on auditor reports and client board characteristics (gender and independence) to find the existing relationships. The study revealed that client boards are more male-dominated, with much of them having CEO duality experience and therefore more being prone to engage a local auditor, much less to engage an international auditor, and reports are signed by a male auditor in more of the cases. Results also support the fact that auditing companies have been paying attention to gender issues with half of the auditors signing the report being female. It was found that gender composition of client board and CEO duality and audit opinion are not interrelated which is in line with other studies. The paper extends the growing literature on the linkage between audit quality board characteristics and it overcomes the limitation observed in Goranka KNEZEVIC, Vladan PAVLOVIC, Radica BOJICIC 206

Since the time when women cultivated the land, in order to feed their families, to this day, when numerous opportunities offered by modern life can help them fight for their financial independence, very little has changed. 107 female respondents who took part in this research stated that the primary economic activity they are engaged in is still agriculture. Fear of failure, as well as social prejudices that are increasingly highlighted as formidable and major barriers which, despite emphasizing the importance of the concept of gender equality, directly affect women’s decisions about starting their own business, did not deter them from expressing their great determination and willingness to get involved in the process of switching to organic production and thus start their own business in the foreseeable future. Bearing in mind the aforementioned, it is evident that, under difficult business conditions, adequate financial and moral support from all possible relevant sources is necessary to maintain and support the entrepreneurial spirit of women in the province of Kosovo and Metohija.