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 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 Diversity and Audit Quality written by Bin Srinidhi and published by . This book was released on 2019 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines how audit-partner gender-diversity impacts audit quality, using data from China, where two partners are assigned to lead each engagement. Female and male partners bring different resources, in the form of information, expertise, experience, and perspectives that could result in higher professional skepticism and better audit quality. The beneficial effect of gender diversity on audit quality is likely to be stronger when the two partners have similar authority or collaborated before, resulting in effective inter-partner communication, and in complex engagements where different perspectives are more valuable. Using the propensity to issue modified audit opinions as a proxy for audit quality, we provide evidence supporting these propositions. Additional analyses show that dyads of gender-diverse partners are less likely to be sanctioned and can charge higher audit fees. These findings further support the hypothesis that partner gender diversity enhances audit quality.
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 Auditor s Gender Client Acceptance Decisions and Audit Quality written by and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audit Partner Gender Diversity and Audit Quality written by 張玉敏 and published by . This book was released on 2017 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditor Gender and Audit Quality in a Joint Audit Setting written by Fahim Javed and published by . This book was released on 2020* with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audit Quality written by Tânia Menezes Montenegro and published by . This book was released on 2015 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using a sample of Portuguese audit firms and their client companies, this study examines the association between gender composition of the partnership structure of audit firms and audit quality. Audit quality is measured through the earnings quality of audit clients. We find that gender diversity in the partnership structure of audit firms, per se, has no association with audit quality. In turn, we find significant evidence that a predominant presence of female CPAs in partner positions in audit firms is associated with higher audit quality. In particular, the results indicate that audit firms with female dominated partnership structures are negatively related with aggressive accounting practices in audit clients.
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 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 Audit Quality written by Jonas Tritschler and published by Springer Science & Business Media. This book was released on 2013-10-31 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: Arising from the author’s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee’s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above.
Download or read book Making a Difference written by Rachel T. Hare-Mustin and published by Yale University Press. This book was released on 1990-01-01 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on postmodernist scepticism about what we know and how we know it and on recent developments in the philosophy of science and feminist theory, this book offers a new perspective on the meaning of gender, one that is not determined by the traditional focus on male-female differences.
Download or read book Audit Partner Assignments and Audit Quality in the United States written by Hye Seung (Grace) Lee and published by . This book was released on 2018 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the demand and supply side factors associated with audit partner selection and assignment in the United States. First, we examine whether audit partner gender and experience are associated with board and management gender and experience. Second, we investigate whether engagement audit quality varies with audit partner gender and experience, controlling for selection effects. The results indicate that companies with more gender-diverse boards of directors and top management teams are more likely to have a female lead audit partner. In addition, the experience of the client's board is positively associated with the experience of the lead audit partner. In terms of audit quality, we find that higher audit fees are positively associated with female and more experienced audit partners. The results also provide weak evidence that audit partner gender is associated with audit quality as measured by abnormal accruals and restatements. We do not find an association between partner experience and audit quality. Our results shed light on the important role that partner characteristics play in the demand and supply side of audit quality. Partner characteristics also have implications for future research on the audit assignment process in the U.S., particularly in light of the new availability of audit partner identities in the PCAOB Form AP filings.
Download or read book Gender Inequality in Small and Large Audit Firms 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: Women are still a minority in the audit profession, especially at the partner level. An increasing amount of literature has explored the sources of this gender inequality. Past studies have, however, neglected the possibility that the processes that lead to the (re)production of gender differences and hierarchies may differ between audit firms of different sizes. In this article, we combine quantitative with qualitative data to explore how gender inequalities regarding promotion and access to resources of power (at the partner level) might differ between audit firms of different sizes. Our data show that women who achieve partnership in large firms (but not in some smaller firms) are confronted with a second-level glass ceiling, as they do not play leading roles within their firms. This can be explained by the higher demands of commitment large firms place upon (prospective) partners and these firms' greater focus on the commercial side of auditing.
Download or read book The Bottom Line written by Catalyst and published by Catalyst. This book was released on 2004 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study explores whether there is a demonstrable connection between gender diversity and organizational financial performance.
Download or read book Auditing Teams written by Mara Cameran and published by Taylor & Francis. This book was released on 2017-03-31 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the "black box" of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision. Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the recent claim from regulators which highlights auditing team characteristics as the source of wide variations in quality. By leveraging different perspectives – auditing, management accounting, organization and psychology – to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the role of auditing teams on audit quality. It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.
