2024
DOI: 10.2308/jfar-2022-010
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A Study of Female Presence in the Audit Process on Audit Quality

Kevin J. Sun,
Joseph H. Zhang

Abstract: In this paper, we conduct a review of the literature on the under-representation of women as audit partners and audit committee chairs, and assess audit quality when they hold these roles. By using the U.S. sample from 2016 to 2019, our analyses show that firms with female audit partners and/or audit committee chairwomen are more likely to have lower discretionary accruals, implement more effective internal controls, and are less likely to misstate financial reports than are all male pairs. Our paper serves as… Show more

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