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Article

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Accepted version

Publication date

2019-03

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cc-by-nc-nd (c) Elsevier, 2019
Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/127656

Is there a gender effect on the quality of audit services?

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https://doi.org/10.1016/j.jbusres.2018.11.024

Abstract

Should we expect a gender effect on the quality of audit services? Both the behavioural economics literature and the glass ceiling for women in the audit profession suggest an affirmative answer to this question. We conduct the study with a sample of Spanish-listed companies for the period between 2008 and 2015 and use the quality of the client's financial statements as a proxy for the quality of audit services. The results provide sound and consistent support for a positive female auditor effect on the quality of audit services. Although our figures suggest that men and women tend to audit different types of clients, the results are not driven by these differences. Moreover, the gender effect occurs from the very first year of the appointment of a female partner to replace a male auditor. This study may contribute to challenging stereotypes and may be informative for the ongoing political debate regarding the under-representation of women in senior management levels.

Subject

Empreses auditores, Estudis de gènere, Dones

Subject (English)

Accounting firms, Gender studies, Women

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Articles publicats en revistes (Empresa)

Citation

GARCÍA BLANDÓN, Josep, ARGILÉS BOSCH, Josep M. and RAVENDA, Diego. Is there a gender effect on the quality of audit services?. Journal of Business Research. 2019. Vol. 96, num. March, pags. 238-249. ISSN 0148-2963. [consulted: 10 of August of 2026]. Available at: https://hdl.handle.net/2445/127656

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