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The Gender Effects of Audit Partners on Audit Outcomes: Evidence of Rule 3211 Adoption

Journal of business ethics, 2022-05, Vol.177 (2), p.275-304 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Nature B.V. part of Springer Nature 2021 ;The Author(s), under exclusive licence to Springer Nature B.V. part of Springer Nature 2021. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-020-04732-w

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  • Title:
    The Gender Effects of Audit Partners on Audit Outcomes: Evidence of Rule 3211 Adoption
  • Author: Hao, Jie ; Pham, Viet ; Guo, Meng
  • Subjects: Audit committees ; Audits ; Business and Management ; Business Ethics ; Education ; Equality ; Ethics ; Fees ; Females ; Gender ; Gender inequality ; Males ; Management ; Original Paper ; Philosophy ; Quality of Life Research ; Workplaces
  • Is Part Of: Journal of business ethics, 2022-05, Vol.177 (2), p.275-304
  • Description: This paper investigates whether the impact of PCAOB Rule 3211 on the quality and cost of audit services differs between female and male audit partners. We find that the improvement of audit quality is more pronounced for female audit partners than male partners after Rule 3211 adoption. Female audit partners are also associated with higher increases in fees and report lags than male counterparts after the adoption of Rule 3211. Further, we find that the presence of female CFOs (or female audit committee members) attenuate the audit fees and report lag increases in the post-adoption periods. Overall, our findings confirm the importance of the gender effect on audit outcomes, which needs further consideration by standard setters. Our study also provides empirical evidence of the benefits of gender equality in the workplace.
  • Publisher: Dordrecht: Springer Netherlands
  • Language: English
  • Identifier: ISSN: 0167-4544
    EISSN: 1573-0697
    DOI: 10.1007/s10551-020-04732-w
  • Source: ProQuest One Psychology
    ProQuest Central
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