Download or read book Are Female Auditors Still Women Analyzing the Sex Differences Affecting Audit Quality written by Kris Hardies and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Previous research has hinted a potential impact of auditor gender on audit quality. It appears that, for example, men are less risk-averse than women. Female auditors may, therefore, express more severe audit opinions than male auditors. This paper addresses a potential major bias underlying the gender auditing research as it is not obvious that stereotypical believes about men and women are true or that findings from literature about the general population can be interpolated to the specific context of auditors.
Download or read book Gender Differences in Audit Quality written by Chen-lung Chin and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Prior studies show that, in general, women are more risk averse and act more ethically than men. The objective of this paper is to examine the effects of gender on audit quality, as measured by discretionary accruals and the likelihood of issuing a going concern opinion. Unlike prior research, this paper uses a unique sample of listed firms in Taiwan, where audit reports must be audited and certified in the name of two signing auditors as well as in the name of an audit firm. The availability of auditors' gender data provides us with a unique setting to address this issue. The results show that clients have lower discretionary accruals when audited by female signing auditors, regardless of lead or concurring auditors. Also, clients have the least discretionary accruals when both lead and concurring auditors are female. Finally, this study also shows that variance in accruals increases monotonically with the number of male auditors. As an alternative measure of audit quality, we also examine and find that female auditors are more likely to issue going concern audit opinions than male auditors. However, we further find that the higher tendency of female auditors to issue a going concern opinion is driven mainly by Big 4 firms. Further analyses indicate that there is no difference in industry expertise between female and male audit partners; thus, our results are not driven by the industry expertise. Finally, we find that although female auditors self select quot;saferquot; clients, our primary conclusion remain unchanged after controlling for clients' financial risk. Together these results provide consistent evidence that the gender of signing auditors is what appears to matter in terms of differential audit quality among accounting firms, at least with respect to discretionary accruals and the likelihood of issuing a going concern opinion.
Download or read book Male and Female Auditors Overconfidence written by Kris Hardies and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Overconfidence has been a hot topic in judgment and decision-making research. The overconfidence effect describes, among other things, the tendency of people to believe that their judgment is more accurate than it really is. Auditing judgment and decision making research has always had much interest in the extent to which auditor judgments are biased because of the use of heuristics (i.e. rules of thumb). Few studies have, however, addressed the issue of auditor overconfidence, although auditor overconfidence may cause audits to be ineffective, and could lead to legal problems, inappropriate staffing, inefficient use of technology, and misallocation of audit resources. From outside the domains of auditing and accounting, researchers have frequently reported sex differences in overconfidence (with males being more overconfident than females). It would thus be worthwhile to know if such a sex difference in overconfidence also exists within the auditor population. Since auditors are not a random sample of males and females, but a well selected subpopulation, it cannot simply be assumed that it does. In this paper, two experiments (122 participants and 597 participants) are presented that examined the degree of overconfidence of male and female auditors. Contrary to expectations, our results provide no evidence for a sex difference in overconfidence within a population of auditors and warrant against careless and unmindful generalizing findings from non-audit populations to auditors. Future studies may be needed to investigate whether the results of our study might be different if overconfidence is examined in different contexts (i.e. using other measures or tasks).
Download or read book ICAME 2019 written by Ming Yu Cheng and published by European Alliance for Innovation. This book was released on 2019-10-25 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: We are delighted to present the proceeding of the 4th International Conference on Accounting, Management, and Economics (ICAME – 2019) held on 25th October 2019 in Makassar, Indonesia. ICAME is an annual agenda of the Faculty of Economics and Business Universitas Hasanuddin. The rapid advancement in the business industry in the industrial revolution 4.0 era brings significant challenges not only to the business environment but also to university as higher education institutions to produce graduates who are able to compete globally as well as to adapt with changes in technology development. This is the background of ICAME – 2019 theme which is “Enlightening Research Paradigm in Business and Economics beyond Industrial Revolution 4.0”. The purpose of this conference is to produce qualified research and publications which is in turn expected to be referenced in solving society issues. In addition, this event is a forum to establish a network among academicians and business practitioners to encourage the growth of innovation and creativity in the field of Accounting, Management, and Economics. The conference invited academicians, students, and business practitioners to participate in the Call for Paper to share their research results. Therefore, we are pleased to present this proceedings of the conference.
Download or read book Auditor s Gender and Audit Fees written by Kim Ittonen and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Documented behavioral differences between women and men suggest that the gender of the audit engagement partner may have implications for the price setting of the audit. Thus, this paper examines the effect of the auditor's gender on audit fees in an environment where the responsible audit partners can be identified. Using a sample of public firms from the NASDAQ OMX exchanges in three Nordic countries, we find evidence indicating that firms with female audit engagement partners have significantly higher audit fees. Although this is an interesting finding, it should be interpreted with caution since there is no clear theoretical explanation to support it. Potential reasons are introduced, such as the gender differences in risk tolerance, which may affect the pricing decisions by increasing the audit investment and/or increasing the audit fee risk premium. Alternatively, female auditors' diligence, lower overconfidence, and higher level of preparation could also lead to an increase in audit investment, and thereby result in higher audit fees.
Download or read book Proceedings of the 7th International Conference on Economic Management and Green Development written by Xiaolong Li and published by Springer Nature. This book was released on with total page 2095 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Does Auditor Gender Affect Issuing a Going Concern Opinion written by Sarowar Hossain and published by . This book was released on 2015 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Prior experimental research has documented a potential impact of auditor gender on audit judgement, auditor behavior and decision making. Using a unique data set of 10 286 firm-year observations of auditor gender, this study examines whether a particular characteristic of the auditor- the auditor's gender - affects audit quality. Audit quality is measured by the propensity to issue modified opinions, first-time going-concern opinions, and going-concern opinions for financially distressed companies. The results show that the female auditors are less likely to issue modified opinions, first-time going - concern opinions, and going-concern opinions for financially distressed companies. Consistent wit prior literature, this study also confirms that modified opinions, first-time going-concern opinions, and going-concern opinions for financially distressed companies are consistently negatively associated with the size of the client firm, and positively associated with the prior year audit opinion and whether the company reported a loss. The findings provide evidence of differential audit outcomes when auditor is a female. The finding of this study has potential practical implications for accounting firms and professions in terms of assignment of personnel to audit engagements, training, decision aids, and the audit review process. The results are robust in various sensitivity analyses.
Download or read book ICEBE 2020 written by Darmawan Napitupulu and published by European Alliance for Innovation. This book was released on 2021-04-19 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Proceeding book presented the International Conference of Economics, Business & Entrepreneurship (ICEBE), which is an international conference hosted by Faculty of Economics & Business Universitas Lampung (FEB-UNILA) in collaboration with Magister Manajemen Teknologi Universitas Multimedia Nusantara. Total 50 full papers presented were carefully reviewed and selected from 85 submissions with the topics not limited to Finance, Accounting, Marketing and Digital Innovation. The ICEBE 2020 Conference was conducted virtually, on 01 October 2020 which had been attended by academics and researchers from various universities worldwide including practitioners with the theme Innovation and Sustainability in the Digital Age.
Download or read book Judgment and Decision Making Research in Accounting and Auditing written by Robert H. Ashton and published by Cambridge University Press. This book was released on 1995-09-29 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: A timely and comprehensive study on behavioural decision-making within the field of accounting.
Download or read book Encyclopedia of Psychology written by Alan E. Kazdin and published by . This book was released on 2000 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume covers Encylopedia of Psychology entries from Taine, Hippolyte to Zubin, Joseph. (PsycINFO Database Record (c) 2004 APA, all rights reserved)
Download or read book The Glass Ceiling in the 21st Century written by Manuela da Costa Barreto and published by American Psychological Association (APA). This book was released on 2009 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the term "glass ceiling" was first coined in 1984, women have made great progress in terms of leadership equality with men in the workplace. However, women are still underrepresented in the upper echelons of organizations. This volume explains and offers remedies for this inequality.
Download or read book The Oxford Handbook of Professional Service Firms written by Laura Empson and published by OUP Oxford. This book was released on 2015-08-13 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past three decades the Professional Service Firm (PSF) sector has emerged as one of the most rapidly growing, profitable, and significant in the global economy. In 2013 the accountancy, management consulting, legal, and architectural sectors alone generated revenues of US$ 1.6 trillion and employed 14 million people. PSFs play an important role in developing human capital, creating innovative business services, reshaping government institutions, establishing and interpreting the rules of financial markets, and setting legal, accounting and other professional standards. The study of PSFs can offer insights into the contemporary challenges facing organizations within the knowledge economy, and deepen understanding of more conventional organizations. Despite their significance, however, PSFs have until recently remained very much in the shadows of organizational and management research. The Oxford Handbook of Professional Service Firms marks the coming of age of PSF scholarship with a comprehensive and integrative exploration of current research and thinking on PSFs, featuring contributions from internationally renowned scholars in the fields of organizational and management studies. It is divided into three distinct sections - the professions, the firms, and the professionals that work within them - and covers subjects from governance and leadership to regulation, entrepreneurship, and diversity. Bringing together a broad range of empirical and theoretical perspectives, the Handbook offers many potentially important insights into the contemporary challenges of organizations in the knowledge economy and suggests new lines of inquiry that may shed further light on the activities and performance of PSFs and the professionals who work within them.
Download or read book Why Men Never Remember and Women Never Forget written by Marianne J. Legato and published by Rodale. This book was released on 2006-09-05 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why won't he ask for directions? Why does she always want to talk about the relationship? Why is it so hard for men and women to understand each other . . . and what can we do about it? These are the kinds of questions that are resolved at last in this fascinating book from the founder of gender medicine. Dr. Marianne Legato not only confirms that men and women are different, but she uncovers the neuroscientific reasons behind the age-old disputes between the sexes, while providing a groundbreaking, authoritative, and reader-friendly guide to resolving them.
Download or read book A Manual for Gender Audit Facilitators written by and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cognitive and Affective Responses to Advertising written by Patricia Cafferata and published by Free Press. This book was released on 1989 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practitioner's and academicians' views are integrated in this overview of current thought regarding consumers' cognitive and affective responses to advertising.
Download or read book Strengthening Forensic Science in the United States written by National Research Council and published by National Academies Press. This book was released on 2009-07-29 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scores of talented and dedicated people serve the forensic science community, performing vitally important work. However, they are often constrained by lack of adequate resources, sound policies, and national support. It is clear that change and advancements, both systematic and scientific, are needed in a number of forensic science disciplines to ensure the reliability of work, establish enforceable standards, and promote best practices with consistent application. Strengthening Forensic Science in the United States: A Path Forward provides a detailed plan for addressing these needs and suggests the creation of a new government entity, the National Institute of Forensic Science, to establish and enforce standards within the forensic science community. The benefits of improving and regulating the forensic science disciplines are clear: assisting law enforcement officials, enhancing homeland security, and reducing the risk of wrongful conviction and exoneration. Strengthening Forensic Science in the United States gives a full account of what is needed to advance the forensic science disciplines, including upgrading of systems and organizational structures, better training, widespread adoption of uniform and enforceable best practices, and mandatory certification and accreditation programs. While this book provides an essential call-to-action for congress and policy makers, it also serves as a vital tool for law enforcement agencies, criminal prosecutors and attorneys, and forensic science educators.
Download or read book Gender Differences in Risk Behaviour written by Alison Booth and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
