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- Title
Female Auditors and Accruals Quality.
- Authors
Ittonen, Kim; Vähämaa, Emilia; Vähämaa, Sami
- Abstract
SYNOPSIS: This paper examines the association between accruals quality and the gender of the firm's audit engagement partner. In particular, given the documented gender-based differences in diligence, conservatism, and risk tolerance, we postulate that female auditors may improve accruals quality. Using a sample of Finnish and Swedish NASDAQ OMX-listed firms, we run several alternative panel regressions of abnormal accruals on female auditor variables and firm-specific controls. The results suggest that firms with female audit engagement partners are associated with smaller abnormal accruals, thereby implying that female auditors may have a constraining effect on earnings management. In general, our findings indicate that the behavioral differences between women and men may have important implications for the quality of auditing and financial reporting.
- Subjects
ACCRUAL basis accounting; GENDER differences (Sociology); AUDITORS; AUDITOR-client relationships; GENDER mainstreaming; AUDITING; QUALITY control; FINANCIAL statements
- Publication
Accounting Horizons, 2013, Vol 27, Issue 2, p205
- ISSN
0888-7993
- Publication type
Article
- DOI
10.2308/acch-50400