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...
| Autores principales: | ; ; |
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| Tipo de documento: | Electrónico Artículo |
| Lenguaje: | Inglés |
| Verificar disponibilidad: | HBZ Gateway |
| Journals Online & Print: | Gargar...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Publicado: |
Springer Science + Business Media B. V
2022
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| En: |
Journal of business ethics
Año: 2022, Volumen: 177, Número: 2, Páginas: 275-304 |
| Otras palabras clave: | 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 |
| Acceso en línea: |
Volltext (lizenzpflichtig) Volltext (lizenzpflichtig) |
| Sumario: | 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. |
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| ISSN: | 1573-0697 |
| Obras secundarias: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-020-04732-w |