RT Article
T1 The gender effects of audit partners on audit outcomes: evidence of Rule 3211 adoption
JF Journal of business ethics
VO 177
IS 2
SP 275
OP 304
A1 Hao, Jie
A1 Pham, Viet
A1 Guo, Meng
LA English
PB Springer Science + Business Media B. V
YR 2022
UL https://www.ixtheo.de/Record/1801293589
AB This paper investigates whether the impact of PCAOB Rule 3211 on the quality and cost of audit services differs between female and male audit partners. We find that the improvement of audit quality is more pronounced for female audit partners than male partners after Rule 3211 adoption. Female audit partners are also associated with higher increases in fees and report lags than male counterparts after the adoption of Rule 3211. Further, we find that the presence of female CFOs (or female audit committee members) attenuate the audit fees and report lag increases in the post-adoption periods. Overall, our findings confirm the importance of the gender effect on audit outcomes, which needs further consideration by standard setters. Our study also provides empirical evidence of the benefits of gender equality in the workplace.
K1 Audit efforts
K1 Audit fees
K1 Audit partner accountability
K1 Audit partner gender
K1 Audit Quality
K1 Publication of auditor identity
K1 Aufsatz in Zeitschrift
DO 10.1007/s10551-020-04732-w