TY - JOUR
T1 - Is there a gender effect on the quality of audit services?
AU - Garcia-Blandon, Josep
AU - Argilés-Bosch, Josep Maria
AU - Ravenda, Diego
N1 - Publisher Copyright:
© 2018 Elsevier Inc.
PY - 2019/3
Y1 - 2019/3
N2 - Should we expect a gender effect on the quality of audit services? Both the behavioural economics literature and the glass ceiling for women in the audit profession suggest an affirmative answer to this question. We conduct the study with a sample of Spanish-listed companies for the period between 2008 and 2015 and use the quality of the client's financial statements as a proxy for the quality of audit services. The results provide sound and consistent support for a positive female auditor effect on the quality of audit services. Although our figures suggest that men and women tend to audit different types of clients, the results are not driven by these differences. Moreover, the gender effect occurs from the very first year of the appointment of a female partner to replace a male auditor. This study may contribute to challenging stereotypes and may be informative for the ongoing political debate regarding the under-representation of women in senior management levels.
AB - Should we expect a gender effect on the quality of audit services? Both the behavioural economics literature and the glass ceiling for women in the audit profession suggest an affirmative answer to this question. We conduct the study with a sample of Spanish-listed companies for the period between 2008 and 2015 and use the quality of the client's financial statements as a proxy for the quality of audit services. The results provide sound and consistent support for a positive female auditor effect on the quality of audit services. Although our figures suggest that men and women tend to audit different types of clients, the results are not driven by these differences. Moreover, the gender effect occurs from the very first year of the appointment of a female partner to replace a male auditor. This study may contribute to challenging stereotypes and may be informative for the ongoing political debate regarding the under-representation of women in senior management levels.
KW - Audit quality
KW - Female auditor
KW - Gender differences
KW - Gender specialization
KW - Glass ceiling
UR - http://www.scopus.com/inward/record.url?scp=85057033214&partnerID=8YFLogxK
UR - https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=pure_univeritat_ramon_llull&SrcAuth=WosAPI&KeyUT=WOS:000457512300021&DestLinkType=FullRecord&DestApp=WOS_CPL
U2 - 10.1016/j.jbusres.2018.11.024
DO - 10.1016/j.jbusres.2018.11.024
M3 - Article
AN - SCOPUS:85057033214
SN - 0148-2963
VL - 96
SP - 238
EP - 249
JO - Journal of Business Research
JF - Journal of Business Research
ER -