Female Auditors and Accruals Quality

Ittonen, Kim; Vähämaa, Emilia; Vähämaa, Sami

doi:10.2139/ssrn.2060797

Cited by 64 publications

(123 citation statements)

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“…(), Ittonen et al . () and Hardies et al . (), which report that female audit partners are associated with higher audit quality.…”

Section: Introductionmentioning

confidence: 88%

“…The selectivity hypothesis views women as detailed information processors who process more of the available information cues and rely less on heuristics (Meyers‐Levy, ). These cognitive functions are relevant in the audit process and auditor judgement (Ittonen and Peni, ; Ittonen et al ., ). Given that an audit engagement involves a series of tasks and judgements over the course of each yearly engagement, we ask whether behavioural theory frames whether female auditors are different from male auditors in respect of the audit outcome for financially distressed clients.…”

Section: Introductionmentioning

confidence: 97%

“…We are also motivated by presumed gender‐based differences in cognitive information processing such as conservatism and risk tolerance (Ittonen et al ., ), females being more detailed information processors who process more of the available information cues and rely less on heuristics (Meyers‐Levy, ), and ethical decision‐making (Pierce and Sweeney, ). As noted above, there appears to be empirical evidence that gender affects the decision‐making and judgement propensity of professionals including auditors.…”

Section: Introductionmentioning

confidence: 99%

“…Ittonen et al . () note that ‘gender differences in cognitive information processing, diligence, conservatism, overconfidence and risk tolerance may have important implications for the audit process and auditor judgements and, thus, ultimately, for the quality of audited financial information’.…”

Section: Introductionmentioning

confidence: 99%

“…() and Ittonen et al . () use Finnish data, where expected costs of litigation and the potential loss of reputation of the auditor are relatively low, which may impact on auditor decision‐making (Karjalainen et al ., ). Third, Hardies et al .…”

Section: Introductionmentioning

confidence: 99%

See 4 more Smart Citations

Does auditor gender affect issuing going‐concern decisions for financially distressed clients?

Hossain

Chapple

Monroe

2016

Accounting & Finance

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We investigate whether an audit partner's gender is associated with the likelihood of issuing a going-concern opinion for a financially distressed client. Our analysis is based on data for a sample of Australian listed companies for the period 2003-2011. Our results from unrestricted and propensity scorematched samples and a Heckman two-stage model indicate that female audit partners are less likely to issue a going-concern opinion for financially distressed clients. Our findings provide evidence of differential audit outcomes depending on the gender of the audit partner, thus implying that audit partner gender affects the decision-making processes used when making the audit reporting decision. These behavioural differences have the potential to influence perceptions of financial reporting and audit quality.

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“…(), Ittonen et al . () and Hardies et al . (), which report that female audit partners are associated with higher audit quality.…”

Section: Introductionmentioning

confidence: 88%

Section: Introductionmentioning

confidence: 97%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Does auditor gender affect issuing going‐concern decisions for financially distressed clients?

Hossain

Chapple

Monroe

2016

Accounting & Finance

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Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter?

Zalata

Tauringana

Tingbani

2018

International Review of Financial Analysis

237

182

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The effectiveness of the presence of financial expertise on the audit committee (AC) in reducing earnings management has been the subject of many previous studies with mixed findings. This paper suggests that the mixed findings may be due to prior studies not distinguishing between the genders of the financial experts on the AC. We investigate how financial expertise affects earnings management taking into account the gender of the financial expert. We use the data of a sample of 5,660 US firmyear observations from 2007 to 2013 which was analysed using least squares regressions clustering by firm. The results indicate that proportion of financial expertise on the AC and gender reduce earnings management. We then group the AC financial experts by gender, and examine whether the gender of the financial expert matters. The results show that the proportion of female financial experts on the AC is significantly associated with less earnings management while the proportion of male financial experts does not significantly affect earnings management; this suggests that previous studies indicating that the presence of a financial expert on the AC may have been influenced by gender of the female financial experts. Further, our findings may also partly explain why studies on the effect that financial expertise has on the AC are conflicting.

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Audit committees, female directors and the types of female and male financial experts: Further evidence

Abbasi

Alam

Bhuiyan

2020

Journal of Business Research

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Evidence on the association between female directors on audit committees and audit quality is weak. Further, researchers' failure to identify the types of female and male financial experts may have a) resulted in the mixed evidence on the relationship between female financial experts on audit committees and financial reporting monitoring, and b) led them to question male financial experts on audit committees. Thus, we examine whether female directors and the types of female and male financial experts on audit committees are associated with audit quality.Using FTSE 350 firms from 2009 to 2017 and ordinary least-squares regression, this study finds that female directors and female accounting experts on audit committees are positively associated with audit quality. Our results may explain the conflicting evidence on the association between female financial experts and financial reporting oversight and also suggest that firms' audit quality may increase with female accounting experts on audit committees.

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Female Auditors and Accruals Quality

Cited by 64 publications

References 0 publications

Does auditor gender affect issuing going‐concern decisions for financially distressed clients?

Does auditor gender affect issuing going‐concern decisions for financially distressed clients?

Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter?

Audit committees, female directors and the types of female and male financial experts: Further evidence

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