Research on auditors' gender and audit fees

Nan-wei, Hu; Ouyang, Wen-si; Deng, Ning-jiao

doi:10.1109/icmse.2014.6930381

Cited by 6 publications

(2 citation statements)

References 12 publications

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“…They suggest the existence of a female audit fee premium due to differences in knowledge, skills, abilities, preferences, and behavior or due to supply-side factors. Hu et al (2014) find that female auditors charge significantly higher audit fees than their male counterparts. They explain that this is due to female auditors' preference to reduce audit risk.…”

Section: Resultsmentioning

confidence: 78%

The Impact of UEFA Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football

Mareque¹,

Barajas²,

López-Corrales³

2018

Preprint

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This paper analyzes if the Financial Fair Play (FFP) regulations set by UEFA have influenced the auditing fees charged to the football clubs. In addition, it explores the determinants of audit fees. We use a two-sample t test with equal variances to determine whether differences are present. After this, we carry out a panel data regression with clubs fix effect to estimate the determinants of audit fees in football clubs. Our findings reveal an increase of audit fees after the implementation of FFP regulations. On top of that, audit fees are explained by the presence of foreign investors if the audit firm is one of the Big4 and if the auditor is a woman. The regulation change has an impact on the audit fees charged by auditors for their services. However, this increase can be compensated across future years given the improving financial situation of clubs; therefore, the auditors’ risk diminishes and subsequent audit fees may be reduced. UEFA should monitor audit fees as well as the quality of the audit reports, which have become crucial to obtaining the license to participate in UEFA competitions.

show abstract

Section: Resultsmentioning

confidence: 78%

The Impact of UEFA Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football

Mareque¹,

Barajas²,

López-Corrales³

2018

Preprint

View full text Add to dashboard Cite

show abstract

“…They suggest the existence of a female audit fee premium due to differences in knowledge, skills, abilities, preferences, and behavior or due to supply-side factors. Hu et al (2014) found that female auditors charge significantly higher audit fees than their male counterparts. They explain that this is due to female auditors' preference for reducing audit risk.…”

Section: Resultsmentioning

confidence: 97%

The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football

Mareque

Barajas

López-Corrales

2018

IJFS

View full text Add to dashboard Cite

This paper analyzes whether the Financial Fair Play (FFP) regulations set by Union of European Football Associations (UEFA) have influenced the auditing fees charged to football clubs. In addition, it explores the determinants of audit fees. We used a two-sample t-test with equal variances to determine whether differences are present. After this, we carried out a panel data regression with the clubs fix effect to estimate the determinants of audit fees in football clubs. Our findings revealed an increase of audit fees after the implementation of FFP regulations. On top of that, audit fees were explained by the presence of foreign investors if the audit firm was one of the Big 4 and if the auditor was a woman. The regulation change has had an impact on the audit fees charged by auditors for their services. However, this increase may be compensated over future years given the improving financial situation of clubs; therefore, the auditors’ risk diminishes and subsequent audit fees may be reduced. UEFA should monitor audit fees as well as the quality of the audit reports, which have become crucial to obtaining the license to participate in UEFA competitions.

show abstract

Is there a gender gap in audit fees in Spain? Explaining the variables involved in audit fees

Mareque,

Escaloni

2024

South African Journal of Accounting Research

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Research on auditors' gender and audit fees

Cited by 6 publications

References 12 publications

The Impact of UEFA Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football

The Impact of UEFA Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football

The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football

Is there a gender gap in audit fees in Spain? Explaining the variables involved in audit fees

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