This study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters (KAMs). Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely than male audit partners to disclose more KAMs with more details after controlling for both client and audit firm attributes. Furthermore, female audit partners are found to use a less optimistic tone and provide less readable audit reports, compared to their male counterparts, suggesting that behavioural variances between female and male audit partners may have significant implications on their writing style. Therefore, this study offers new insights on the role of audit partner gender in extended audit reporting. Our findings have important implications for audit firms, investors, policymakers and governments in relation to the development, implementation and enforcement of gender diversity.

The effects of Bohm potential on the headon collision between two quantum electron-acoustic solitary waves (QEASWs) in two electron species quantum plasma have been investigated using the extended Poincaré-Lighthill-Kuo (PLK) method. The analytical phase shifts after the head-on collision of the two QEASWs are derived. Numerically, in two cases (i.e., the dense solid state plasma and the dense astrophysical environments), the results show that the cold electron-to-hot electron number density ratio, the quantum corrections of diffraction and Fermi temperature of hot electrons have strong effects on the nature of the phase shifts and the trajectories of two QEASWs after collision.

The interaction between two planar and nonplanar (cylindrical and spherical) quantum electron acoustic solitary waves (QEASWs) in quantum dense electron-ion plasmas has been studied. The extended Poincaré-Lighthill-Kuo method is used to obtain planar and nonplanar phase shifts after the interaction of the two QEASWs. The change of phase shifts and trajectories for QEASWs due to the effect of the different geometries, the quantum corrections of diffraction, and the cold electron-to-hot electron number density ratio are discussed. It is shown that the interaction of the QEASWs in planar geometry, cylindrical geometry, and spherical geometry are different. The present investigation may be beneficial to understand the interaction between two planar and nonplanar QEASWs that may occur in the quantum plasmas found in laser-produced plasmas as well as in astrophysical plasmas.