volume 34, issue 5, P549-574 2019
DOI: 10.1108/maj-05-2018-1885
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Fan-Hua Kung, Yu-Shan Chang, Minting Zhou

Abstract: Purpose This paper aims to examine the association between gender composition of joint auditor pairs and the quality of reported financial information. More specifically, the authors attempt to assess whether and how these gender compositions affect the client firms’ earnings management behavior. Design/methodology/approach The authors utilized the unique institutional setting of Taiwan, where joint auditors are required by law. They studied the effect of gender in joint auditor pairs on accrual earnings ma…

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