Lower audit fees for women audit partners in Taiwan and why

Huang, Ting Chiao; Chiou, Jeng Ren; Huang, Hua Wei; Chen, Jengfang

doi:10.1016/j.apmrv.2015.02.001

Cited by 8 publications

(10 citation statements)

References 83 publications

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“…Motivated by extant research on audit engagement partner attributes (e.g., Huang et al, 2015;Ittonen & Peni, 2012) and different characteristics of individuals (e.g., Abed1 & Al-badainah, 2013;Bernardi & Arnold, 1997;Huse & Solberg, 2006;Schubert, 2006), this study investigates the possible effect of audit partner's gender on the client value relevance of accounting information. It also explores whether the accounting and financial numbers are more value relevant when women audit partners from Big-4 audit firms.…”

Section: Resultsmentioning

confidence: 99%

“…Basically, high-quality audit work gives weightage to the audit report which ultimately boost the investors’ confidence level in the audit client’s management. Huang et al (2015) identified that the audit fees are significantly lower for audit engagement with female audit partner in comparison to male audit partner. However, a good audit quality work deserves a high audit fees.…”

Section: Review Of Literaturementioning

confidence: 99%

“…We add to the studies by providing empirical evidence that market participants value more accounting numbers audited by women signing audit partner form Big-4 audit firm. Third, research on audit fees found the audit partner’s gender to have an effect on audit fees (Huang, Chiou, Huang & Chen, 2015; Ittonen & Peni, 2012). We extend the research by shedding some lights on unexplored area, that is, whether investors place more reliance on the gender of audit partner who signed the audit report when they utilize accounting information for a valuation of traded stock prices.…”

Section: Introductionmentioning

confidence: 99%

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Audit Partners Gender, Auditor Quality and Clients Value Relevance

Al‐Dhamari

Chandren

2017

Global Business Review

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Several corporate scandals around the world have aggravated the investors’ need for reliable and relevant accounting information. In fact, the study is inspired by prior research which suggests women audit partner or auditor possess a higher level of preparation, risk aversion and ethical behaviour in audit process. Thus, we investigated the possible effect of women audit partner on the client value relevance of accounting information on 2,478 firm-year observations from year 2012 to 2014 for Malaysian listed firms. This article uses time series cross-sectional ordinary least squares (OLS) regressions upon a large sample of the Malaysian listed firms. Basically, the regression results indicate that the signing women audit partner from Big-4 audit firms improves the reliability and value relevance of earnings. Furthermore, our additional analysis shows that firms that engaged the women audit partner from Big-4 audit firms report high relevant equity book values. This study provides a valuable contribution on the positive effect of signing women audit partner from Big-4 audit firms on client value relevance of accounting information to researchers, regulators, investors and all other interested parties in financial information.

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Section: Resultsmentioning

confidence: 99%

Section: Review Of Literaturementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Audit Partners Gender, Auditor Quality and Clients Value Relevance

Al‐Dhamari

Chandren

2017

Global Business Review

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“…In the last ten years, research on gender inequality in accounting organizations has gone beyond the Anglo-Saxon environment by focusing on specific European countries, such as France (Dambrin and Lambert, 2008, 2012; Lupu, 2012; Lupu and Empson, 2015) and Germany (Kokot, 2914, 2015). Others explore countries such as South Africa (Sadler and Wessels, 2019); Japan (Komori, 2008); China (Cooke and Xiao, 2014; Zhao and Lord, 2016); Indonesia (Lindawati and Smark, 2015); Mexico (Castro, 2012; Castro and Holvino, 2016); and Taiwan (Huang et al , 2015).…”

Section: Sample Of Papers Descriptionmentioning

confidence: 99%

Intersections of women’s identities in professional accountancy careers

Tiron-Tudor

Faragalla

2022

QRAM

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Purpose This study aims to explore intersectional gender inequalities that exist in accounting organizations. Design/methodology/approach A review of the literature, covering the period from 1990 to 2020, assesses the intersectionality of professional and social factors that shape inequalities in women’s professional accounting careers. Findings This study presents the complex facets of women’s inequality in gendered accounting organizations. The results reveal that inequity persists in accounting organizations despite organizational changes. The findings highlight the relevance of further research in gendered organizations to capture the intersectionality of gender with other forms of inequality. Practical implications This review informs professional organizations, accountants and company managers about the persistence of gender concerns in the accountancy profession in the last 30 years, despite stated accounting profession commitments to achieve gender equality, as promoted by United Nations Sustainable Development Goals. Moreover, some possible solutions are proposed. Originality/value This study focuses on a complex and challenging issue, contributing to the literature by extending classical narrative literature. This study presents a structured view of the various intersections of professional and social characteristics that created inequalities and the suggested solutions.

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“…Another issue that may affect the fee is the gender of auditors. Huang et al (2015), in a research, sought to answer the question on whether female audit partners received lower fees than male counterparts in the process of auditing or not? By examining the data on audit fees in Taiwan between 2002 and 2011 where the name of independent auditor partners were mentioned, they found that the audit fees for female partners is significantly less than that of the male counterparts.…”

Section: Personality Traits Of Auditorsmentioning

confidence: 99%

Attitude toward auditing, marketing and corporate governance (An examination based in Parsons’ social action theory)

Mahdavi

Daryaei

2016

Int J Corporate Soc Responsibility

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Auditing develops within a social context. On the basis of Parsons' social action theory, we examine whether auditors' attitude toward marketing activities influences the time balance between auditing and marketing activities and attitude toward the importance of corporate governance mechanisms. We use survey responses from 257 auditors in Iran. We conducted our analysis by applying a binary Probit regression and for additional analysis, we utilize neural networks. Attitude toward marketing has a positive significant relationship with balance time between auditing and marketing activities. And the attitude of auditors toward marketing has a positive significant relationship with attitude toward corporate governance. Also, the results showed a significant difference between industry expert auditors' attitude and other auditors toward marketing activities. Finally the results of this paper generally suggest that if artificial neural networks are employed in the prediction process, more reliable results will be achieved. The paper provides important insights into emerging issues and developments in auditing and marketing that have clear relevance to auditing research and practice. Drawing on our analytical framework, we provide directions for further opportunities for research of social theories and auditing.

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Lower audit fees for women audit partners in Taiwan and why

Cited by 8 publications

References 83 publications

Audit Partners Gender, Auditor Quality and Clients Value Relevance

Audit Partners Gender, Auditor Quality and Clients Value Relevance

Intersections of women’s identities in professional accountancy careers

Attitude toward auditing, marketing and corporate governance (An examination based in Parsons’ social action theory)

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