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Female Audit Partners and Extended Audit Reporting: UK Evidence

Journal of business ethics, 2021-11, Vol.174 (1), p.177-197 [Peer Reviewed Journal]

The Author(s) 2020 ;The Author(s) 2020. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-020-04607-0

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  • Title:
    Female Audit Partners and Extended Audit Reporting: UK Evidence
  • Author: Abdelfattah, Tarek ; Elmahgoub, Mohamed ; Elamer, Ahmed A.
  • Subjects: Audits ; Business and Management ; Business Ethics ; Education ; Enforcement ; Ethics ; Females ; Gender ; Interpersonal communication ; Investors ; Males ; Management ; Optimism ; Original Paper ; Philosophy ; Policy making ; Quality of Life Research
  • Is Part Of: Journal of business ethics, 2021-11, Vol.174 (1), p.177-197
  • Description: 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.
  • Publisher: Dordrecht: Springer Netherlands
  • Language: English
  • Identifier: ISSN: 0167-4544
    EISSN: 1573-0697
    DOI: 10.1007/s10551-020-04607-0
  • Source: ProQuest One Psychology
    Springer Nature OA/Free Journals
    ProQuest Central
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