Audit quality: does gender composition of audit firms matter?
Year: 2015
Type: article
Abstract: 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 Certified Public Accountants (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.
Institution: University of Minho
Language: Spanish
Subfield: Accounting
Domain: Social Sciences
SDG: Gender equality
Open Access status: green
OpenAlex ID: W2071402969