The Gender Effects of Audit Partners on Audit Outcomes: Evidence of Rule 3211 Adoption

Hao, Jie; Pham, Viet Tuan; Guo, Meng

doi:10.1007/s10551-020-04732-w

Cited by 26 publications

(31 citation statements)

References 87 publications

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“…All of which corroborate the thesis that women who have reached the accounting firms' partnership ranks are more competent than the average male (e.g. Hao et al. , 2021).…”

Section: Resultssupporting

confidence: 80%

“…Consistent with the thesis that women who have broken "the glass ceiling" to reach partnership positions within the public-audit firms shall be "better" than the average men (e.g. Hao et al, 2018Hao et al, , 2021, we assign our results on the moderating role of the presence of a FEM on the relation between the LogAPW and audit quality to the FEMs' higher skills and competencies, enabling them to discover all irregularities within the client-firms' financial statements thereby reflected by lower earnings manipulations.…”

Section: Multivariate Analysismentioning

confidence: 82%

“…This will incite female auditors provide better-quality audits (e.g. Garcia-Blandon et al, 2019;Hao et al, 2021).…”

Section: Auditor's Gender and Audit Qualitymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

“…To break the barriers to entry to the public-audit firms' elite positions (regarded as a highly discriminatory environment), women shall demonstrate an extra competence than do their male peers (e.g. Hao et al, 2021). Altogether, the documented behavioral distinctions among women and men accounting practitioners indicate that the presence of a female (rather than a male) audit partner enhances audit quality.…”

Section: Introductionmentioning

confidence: 99%

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Audit partner workload, gender and audit quality

Mnif

Cherif

2022

JAAR

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PurposeThe paper aims to investigate the relation between the auditor's workload (LogAPW) and audit quality. Further, it explores whether the presence of a female audit partner (hereafter FEM) influences the LogAPW effect on audit quality.Design/methodology/approachA dataset of 1,629 firm-year observations from 181 companies listed in the NASDAQ OMX Stockholm for the years 2010–2018 has been analyzed. The testable hypotheses have been tested using least squares regressions clustered at the Swedish public-listed companies (client-firm) level.FindingsThe research findings first indicate that overburdened audit partners (APS) are associated with lower-quality audits, consistent with the “busyness hypothesis.” Nevertheless, the adverse association turns to be positive for FEMs, supporting the thesis that FEMs have more tendency, as compared to their male counterparts, to preserve their partnership's position in the public-audit firms. Collectively, these results seem sound, as the results hold unchanged after controlling for the endogeneity concerns and provide the same conclusion for a host of additional measures for both the client-firms' discretionary accruals and the LogAPW.Research limitations/implicationsEven though a lower magnitude of the client-firms' discretionary accruals corresponds to a lower-opportunistic behavior of managers, the research is limited to by which lower values of earnings management reflect a better-quality financial reporting. Given that the empirical analysis has been confined to the Swedish Corporation, the regression results might not be generalizable for other countries with different contextual features.Practical implicationsThe study might participate to the ongoing debate about the introduction of more women to the public-audit firms' elite positions (e.g. partnership) by providing evidence for the favorable female auditor effect on the quality of the client-firms' financial reporting.Originality/valueThe regression results provide a preliminary evidence on how does the presence of a FEM mitigate the inverse relation between the LogAPW and audit quality, which is an issue that has not been examined before.

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“…All of which corroborate the thesis that women who have reached the accounting firms' partnership ranks are more competent than the average male (e.g. Hao et al. , 2021).…”

Section: Resultssupporting

confidence: 80%

Section: Multivariate Analysismentioning

confidence: 82%

“…This will incite female auditors provide better-quality audits (e.g. Garcia-Blandon et al, 2019;Hao et al, 2021).…”

Section: Auditor's Gender and Audit Qualitymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations