The gender effects of audit partners on audit outcomes: evidence of Rule 3211 adoption
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...
Authors: | ; ; |
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Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer Science + Business Media B. V
2022
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In: |
Journal of business ethics
Year: 2022, Volume: 177, Issue: 2, Pages: 275-304 |
Further subjects: | B
Audit Quality
B Audit efforts B Audit fees B Aufsatz in Zeitschrift B Publication of auditor identity B Audit partner accountability B Audit partner gender |
Online Access: |
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