An analysis of the meta-analysis of board characteristics and demand for audit quality

Yang, Zhifeng

doi:10.1108/ara-09-2022-0218

Cited by 2 publications

(2 citation statements)

References 6 publications

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“…Following the past published literature on the relation between the corporate boards' characteristics and audit quality (e.g. Sultana et al, 2015Sultana et al, , 2020Kalia et al, 2023;Yang, 2023), we anticipate that both the boardroom (i.e. BO_SIZE) and the audit committee size (i.e.…”

Section: Control Variablesmentioning

confidence: 93%

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The simultaneously representation of women at the audit demand and supply sides and audit quality

Mnif

Cherif

2023

ARA

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PurposeEven though the gender literature has addressed the independent effects of female audit committee members and female audit partners on audit quality, this research primary analyses whether the association between the presence of a female audit partner and audit quality depends on (fe)male participation on the audit committee of the audited client-firm. It further examines whether the relationship between female participation on the company's audit committee and audit quality is contingent on having a (fe)male audit partner.Design/methodology/approachA large sample of firm-year observations from the Swedish Corporation has been analyzed for the period that covers the years 2010–2019. The research hypotheses have been analyzed using the year and the industry fixed effect estimations clustered at the firm level.FindingsIn accordance with “the similarity-attraction theory”, the research findings provide support for a positively (negatively) significant relationship between female audit committee female representation and both audit fees and the audit reporting lag (earnings management) in client-firms of female audit partners, albeit insignificant in client-firms of male audit partners. This underscores that the presence of a female audit partner leads the beneficial link between female audit committee directorship and audit quality. Regression results on whether the relationship between female audit committee directorship and audit fees is contingent on having a (fe)male audit partner indicate that female audit partners earn higher (lower) audit fees in companies with gender-diverse (all male) audit committees. This corroborates (in somewhat) the male-female disparities in compensation within the public-audit firms' leading ranks, regarded as a male-dominated workplace worldwide. In conjunction with the argument that (compared to their male rivals) female auditors face more difficulties to reach partnership positions in the public-audit firms and are, thereby, more cautious about the loss of these positions through (in almost cases) exerting more audit efforts, and preventing their audited client-firms from manipulating earnings, the authors reveal that female audit partners are associated with longer (lower) audit reporting lags (earnings management) in both companies with gender-diverse and companies with all-male audit committees. The authors therefore conjuncture that the beneficial female auditor effect on audit quality is not contingent (in somewhat) on (fe)male participation on the company's audit committee. Collectively, the baseline reported results seem sound as they dissipate for a host of alternative metrics for both the dependent and the independent variables. Collectively, the baseline reported results seem sound as they dissipate for a host of alternative metrics for both the dependent and the independent variables.Originality/valueThis study heeds the recent claim for examining the gender effect on the interpersonal interaction between the main participants in the company's auditing process.

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Section: Control Variablesmentioning

confidence: 93%

“…, 2015, 2020; Kalia et al. , 2023; Yang, 2023), we anticipate that both the boardroom (i.e. BO_ SIZE ) and the audit committee size (i.e.…”

Section: Methodsmentioning

confidence: 99%

The simultaneously representation of women at the audit demand and supply sides and audit quality

Mnif

Cherif

2023

ARA

View full text Add to dashboard Cite

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Board characteristics and audit quality: the moderating effect of board independence change

Almaqtari,

Farhan,

Alahdal

et al. 2024

Cogent Social Sciences

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An analysis of the meta-analysis of board characteristics and demand for audit quality

Cited by 2 publications

References 6 publications

The simultaneously representation of women at the audit demand and supply sides and audit quality

The simultaneously representation of women at the audit demand and supply sides and audit quality

Board characteristics and audit quality: the moderating effect of board independence change

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