Auditors Gender And Audit Fees
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Author | : Kim Ittonen |
Publisher | : |
Total Pages | : 0 |
Release | : 2012 |
Genre | : |
ISBN | : |
Download Auditor's Gender and Audit Fees Book in PDF, Epub and Kindle
Documented behavioral differences between women and men suggest that the gender of the audit engagement partner may have implications for the price setting of the audit. Thus, this paper examines the effect of the auditor's gender on audit fees in an environment where the responsible audit partners can be identified. Using a sample of public firms from the NASDAQ OMX exchanges in three Nordic countries, we find evidence indicating that firms with female audit engagement partners have significantly higher audit fees. Although this is an interesting finding, it should be interpreted with caution since there is no clear theoretical explanation to support it. Potential reasons are introduced, such as the gender differences in risk tolerance, which may affect the pricing decisions by increasing the audit investment and/or increasing the audit fee risk premium. Alternatively, female auditors' diligence, lower overconfidence, and higher level of preparation could also lead to an increase in audit investment, and thereby result in higher audit fees.
Author | : Fahim Javed |
Publisher | : |
Total Pages | : |
Release | : 2020* |
Genre | : |
ISBN | : |
Download Auditor Gender and Audit Quality in a Joint Audit Setting Book in PDF, Epub and Kindle
Author | : Kim Ittonen |
Publisher | : |
Total Pages | : 45 |
Release | : 2012 |
Genre | : |
ISBN | : |
Download Does Female Representation on Audit Committees Affect Audit Fees? Book in PDF, Epub and Kindle
This paper examines the association between female audit committee representation and audit fees. We hypothesize that gender diversity on audit committees has implications for external auditing, and thus affects audit fees. Using a sample of the Samp;P 500 firms, we find considerable evidence to suggest that firms with female audit committee chairs have significantly lower audit fees. From the audit demand perspective, our findings may indicate that female audit committee chairs reduce the need for assurance provided by external auditors. Alternatively, from the supply-side perspective, female chairs and committee members may decrease audit fees by affecting the auditor's assessment of audit risk, for instance, by improving the effectiveness of internal control activities or by generally enhancing the integrity of the financial reporting process. If female representation reduces the inherent risk of misstatements, gender diversity on audit committees may be negatively associated with audit fees.
Author | : Faedra Catsoulis |
Publisher | : |
Total Pages | : |
Release | : 2017 |
Genre | : |
ISBN | : |
Download Does a Positive Association Exist Between the Gender of the Auditor and the Level of the Audit Fee in UK Listed Companies? Book in PDF, Epub and Kindle
Numerous researchers investigated the determinants influencing the audit fee paid. Several indications suggest that there might be a difference between the female and male audit fee. If there is any difference, there are some reasons to argue that female audit engagement partners receive a higher audit fee, in contrast to their male counterparts. In the literature, this phenomenon is often referred to as the female audit fee premium. This paper employs a quantitative research method in order to formulate an answer on the hypothesis, which states that female audit engagement partners receive a higher audit fee than male audit engagement partners in UK listed companies. Even though prior research found a positive association between audit gender and audit fee (Ittonen, & Peni, 2012 and Hardies, Breesh, & Branson, 2015), the main conclusion in this paper is that there is no significant relationship between auditor gender and audit fee.
Author | : Richard M. Frankel |
Publisher | : Forgotten Books |
Total Pages | : 94 |
Release | : 2018-03-03 |
Genre | : Business & Economics |
ISBN | : 9780666794659 |
Download The Relation Between Auditors' Fees for Non-Audit Services and Earnings Quality (Classic Reprint) Book in PDF, Epub and Kindle
Excerpt from The Relation Between Auditors' Fees for Non-Audit Services and Earnings Quality This paper provides empirical evidence on the relation between non-audit services and earnings quality. We test hypotheses concerning: (1) the association between a firm's purchase of non-audit services from its auditor and earnings management, and (2) the stock price reaction to the disclosure of non-audit fees. In the past decade there has been a dramatic increase in the proportion of fee revenue auditors derive from non-audit services, yet we know little about how non-audit services are related to earnings quality.1 Concern about the effect of non-audit services on the financial reporting process was a primary motivation for the Securities and Exchange Commission (sec) to issue revised auditor independence rules on November 15, 2000. The rules require firms to disclose the amount of all audit and non-audit fees paid to its auditor. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author | : Franny Lin |
Publisher | : |
Total Pages | : 39 |
Release | : 2019 |
Genre | : |
ISBN | : |
Download The Effect of CFO Gender on Book in PDF, Epub and Kindle
This study investigates the effect of CFO gender on auditor turnover, audit fees, and financial reporting timeliness. Since investors value audit outcomes such as auditor turnover, audit fees, and reporting timeliness as important financial signals, differences in the probability of auditor turnovers, the amount of audit fees, and the speed of financial reporting between male CFO firms and female CFO firms can help investors make better informed financial decisions. Additionally, these audit outcome differences between male and female CFOs can also provide insights to executive hiring-decisions and audit budgeting. The results of this study suggest that firms with female CFOs take longer to report financial statements than their male counterparts. However, I do not find evidence for differences in the probability of auditor turnover between female CFO and male CFO firms. I also do not find significant differences in audit fees between firms with female and male CFOs. Overall, this study highlights how gender differences in risk-tolerance and confidence level can affect tangible audit outcomes.
Author | : Frankel Richard M |
Publisher | : Legare Street Press |
Total Pages | : 0 |
Release | : 2023-07-18 |
Genre | : |
ISBN | : 9781019501573 |
Download The Relation Between Auditors' Fees for Non-audit Services and Earnings Quality Book in PDF, Epub and Kindle
This groundbreaking study explores the relationship between auditors' fees for non-audit services and the quality of earnings reported by companies. Using data from a large sample of publicly traded firms, the authors show that there is a strong correlation between the two variables, and suggest that this could be a cause for concern for investors and regulators. The authors also provide recommendations for improving the transparency and reliability of financial reporting. This book is essential reading for anyone interested in the intersection of accounting, auditing, and corporate governance. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Author | : Mara Cameran |
Publisher | : Taylor & Francis |
Total Pages | : 133 |
Release | : 2017-03-31 |
Genre | : Business & Economics |
ISBN | : 1134825536 |
Download Auditing Teams Book in PDF, Epub and Kindle
The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the "black box" of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision. Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the recent claim from regulators which highlights auditing team characteristics as the source of wide variations in quality. By leveraging different perspectives – auditing, management accounting, organization and psychology – to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the role of auditing teams on audit quality. It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.
Author | : Timothy A. Pearson |
Publisher | : |
Total Pages | : 230 |
Release | : 1990 |
Genre | : |
ISBN | : |
Download An Investigation of the Relationship Between Audit Fees and Auditor Reputation Book in PDF, Epub and Kindle
Author | : Morten Huse |
Publisher | : Cambridge University Press |
Total Pages | : 316 |
Release | : 2007-04-19 |
Genre | : Business & Economics |
ISBN | : 1139463829 |
Download Boards, Governance and Value Creation Book in PDF, Epub and Kindle
What is the role of boards in corporate governance? How should they be structured in order to maximize value creation? This 2007 book looks at the role of boards in a variety of different countries and contexts, from small and medium-sized enterprises to large corporations. It explores the working style of boards and how they can best achieve their task expectations. Board effectiveness and value creation are shown to be the results of interactions between owners, managers, board members and other actors. Board behaviour is thus seen to be a result of strategizing, norms, board leadership, and the decision-making culture within the boardroom. Combining value creation, behavioural and ethical approaches to the study of boards, this work offers a systematic framework which will be of value to graduate students and researchers in the field of corporate social responsibility and business ethics.