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 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 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 Audit Committee Gender Diversity and Financial Reporting written by Javad Oradi and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose - The purpose of this paper is to investigate the association between gender diversity on the audit committees and the incidence of financial restatements.Design/methodology/approach - Using a sample of 683 firm-year observations from Iranian listed companies for the period 2013 to 2017, this paper uses a logistic regression model to examine a research hypothesis related to the association between the presence of female members on the audit committee and the incidence of financial restatements.Findings - After controlling for other restatement-related factors, the authors find that the presence of at least one female member on audit committees reduces the likelihood of the incidence of financial restatements. Robustness tests also confirmed this result. Moreover, the additional analyses show that independent and financial expert female members on audit committees are more strongly associated with a reduction in financial restatements. Further, the results suggest that the presence of female members on the audit committee can increase the likelihood of hiring higher quality auditors. Generally, the findings are consistent with the literature on gender diversity which suggests that women perform better in a monitoring role, are more conservative and make more ethical decisions. Practical implications - The findings of this study could help with the understanding of broader participation of female directors on company boards and subgroups such as the audit committee, and of the improvement in corporate governance. Moreover, the findings can be of particular interest to monitoring authorities and policy makers in developing countries and send positive signals to them regarding the recommendation or requirement of gender diversity as a part of corporate governance mechanisms. Originality/value - The present study contributes to the extant literature by providing empirical evidence on the effect of audit committee gender diversity on financial restatements. Furthermore, this study provides evidence on the more effective oversight and greater ability of independent and financial expert female directors, which has been significantly disregarded in the previous studies.
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 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 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 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 Does Diversity on Audit Committee Affect Financial Reporting Quality Some Evidence from Companies Listed on Warsaw Stock Exchange written by Dorota Dobija and published by . This book was released on 2018 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: The link between board of directors, audit committees and financial reporting quality was investigated. Financial reporting quality was measured by the audit reporting lag proxy. Four aspects of diversity were studied: independence, gender, investment fund representatives and international experts. The results suggest the importance of gender diversity in decreasing the audit reporting lag. The presence of investment fund representatives on audit committees increased the audit reporting lag. Our results suggest that two firm-specific characteristics can significantly influence the audit reporting lag, although in different directions. These include the company's size and its capital structure. This study makes its core contribution by empirically illustrating that the diversity of audit committees and the presence of women and investment fund representatives has implications on financial reporting quality. This evidence may be helpful in providing a basis for regulatory interventions aimed at influencing the structure of the board of directors. The results may be helpful for supervisory bodies and regulators, as it provides insight into how the various diversity characteristics influence the financial reporting quality.
Download or read book Handbook on Women in Business and Management written by D. Bilimoria and published by Edward Elgar Publishing. This book was released on 2007 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: This very impressive Handbook takes established research topics about women in management and treats them in fresh and novel ways. The chapters are intellectually interesting, sound, and provocative, and meet the editors aspiration to stimulate high quality research on women s experiences in work organizations. I recommend it highly. Jean M. Bartunek, Boston College, US This comprehensive Handbook presents specially commissioned original essays on the societal roles and contexts facing women in business and management, the specific career and work life issues of women in these fields, organizational processes affecting women, and the role of women as leaders in business and management. The essays shed light on the extant structures and practices of society and organizations that constrain or facilitate women s representation, treatment, quality of life, and success. Despite decades of ongoing inquiry and increasing interest, research on women in business and management remains a specialized field without mainstream acceptance within business and management disciplines. The Handbook presents the current state of knowledge about women in business and management and specifies the directions for future research likely to be most constructive for advancing the representation, treatment, quality of life, and success of women who work in these fields. It provides the foundations for improved societal and organizational structures, policies, and relational practices affecting all in business and management. Thus, by enhancing the knowledge base that improves the work and life situations of women, it suggests ways to elevate the societal and organizational systems for all. The Handbook will be an essential reference source for recent advances in research and theory, informing both scholars of organization studies, gender, diversity, and feminism; human resource specialists; and educators of and consultants to business organizations and management.
Download or read book Corporate Governance in Emerging Markets written by Sabri Boubaker and published by Springer Science & Business Media. This book was released on 2014-04-01 with total page 625 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book fills the gap between theories and practices of corporate governance in emerging markets by providing the reader with an in-depth understanding of governance mechanisms, practices and cases in these markets. It is an invaluable resource not only for academic researchers and graduate students in law, economics, management and finance but also for people practicing governance such as lawmakers, policymakers and international organizations promoting best governance practices in emerging countries. Investors can benefit from this book to better understand of these markets and to make judicious investment decisions.
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 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 Thinking Differently written by Gabrielle Griffin and published by Zed Books. This book was released on 2002-10 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the first to ask whether there is a specifically European dimension to certain major issues in Women's Studies. It strives to create a synergetic debate among different disciplines and cultural traditions in Europe, and, in doing so, fills some gaps in our knowledge about women and enriches debates hitherto dominated by Anglo-American influences. Among the new areas of enquiry opened up in this book by the specificities of European Women's Studies are: * The fact that Europe has repeatedly experienced warfare on its own territory which has impacted significantly on women. Hence the focus in this volume on women and militarism, and on ethnic cleansing as an attack on the family. * The abidingly problematic relationship between feminism and anti-semitism, and issues of migration and 'whiteness' in a context where racism reflects the colonial histories of particular European countries. * The importance of passion and the emotions, as well as psychoanalytical theory, for politics particularly in Southern and Eastern European countries. * Current problems facing Europe, including the decline of the welfare state, the phenomenon of the 'single' woman, and the relationship between women's rights and human rights. * The diverse faces of feminist movements in particular European countries. Reading feminism from a European perspective will enable readers to reflect upon the ways in which changes in political, social and cultural positions and practices over the past century in Europe have impacted on feminist thinking and theorizing. The volume raises important issues about the transfer of feminist concepts across cultures and languages. And to English-speaking audiences the volume also offers fresh viewpoints on some of the key debates in Women's Studies.
Download or read book The Impact of Demographic Characteristics of CEOS and Directors on Audit Fees and Audit Delay written by Maretno A. Harjoto and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the impact of gender and ethnicity of CEO and audit committee directors on audit fees and audit delay in the U.S. firms. Audit related corporate governance literature has extensively examined the determinants of audit fees and audit delay by focusing on board characteristics, specifically board independence, diligence, and expertise. We provide empirical evidence that gender and ethnicity diversity in corporate leadership and boardrooms influence a firm's audit fees and audit delay. This study finds that firms with female and ethnic minority CEOs pay significantly higher audit fees than those with male Caucasian CEOs. We also find that firms with a higher percentage of ethnic minority directors on their audit committee pay significantly higher audit fees. Further, we find that firms with female CEOs have shorter audit delay than firms with male CEOs and firms with a higher percentage of female and ethnic minority directors on their audit committee are associated with shorter audit delay. Our results indicate that female CEOs and both female and ethnic minority directors are sensitive to the market pressure to avoid audit delay. Our results suggest that gender and ethnic diversity could improve audit quality and the firms' overall financial reporting quality. This study provides insights to regulators and policy makers interested in increasing diversity within a firm's board and top executives. Recently, the U.S. Securities and Exchange Commission (SEC) and the European Commission have been pressing publicly traded companies to improve diversity amongst their directors. This study provides evidence and perspective on how diversity can enhance financial reporting quality measured by audit fees and audit delay.
Download or read book Gender and Corporate Governance written by Francisco Bravo-Urquiza and published by Taylor & Francis. This book was released on 2019-11-28 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gender diversity as a corporate governance mechanism is high on the agenda for regulators, firms, and researchers. Particularly, gender board composition has received a great deal of attention in recent years. The theoretical foundations of the benefits associated with the inclusion of female directors on boards, how to measure gender diversity in the boardroom, and its real impact on board decisions and firm strategies remain hotly debated. Drawing on empirical data, this book summarises the current situation regarding gender board diversity and provides a concise overview of the most important concerns about this topic. This will be a vital tool to guide the future debate on gender diversity and corporate governance for researchers and advanced students, as well as regulators, policy makers and board members.
Download or read book Logistic Regression written by Fred C. Pampel and published by SAGE. This book was released on 2000-05-26 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trying to determine when to use a logistic regression and how to interpret the coefficients? Frustrated by the technical writing in other books on the topic? Pampel's book offers readers the first "nuts and bolts" approach to doing logist
