Journal article
Board Gender Diversity, Auditor Fees, and Auditor Choice
Contemporary Accounting Research, Vol.34(3), pp.1681-1714
2017
Abstract
We examine whether the presence of female directors and female audit committee members affect audit quality in terms of audit effort and auditor choice by using observations from a sample of U.S. firms, spanning the years 2001 to 2011. We find, after controlling for endogeneity and other board, firm, and industry characteristics, that firms with gender diverse boards (audit committees) pay 6 percent (8 percent) higher audit fees and are 6 percent (7 percent) more likely to choose specialist auditors compared to all male boards (audit committees). Our findings suggest that boards (audit committees) with female directors (members) are likely to demand higher audit quality, ceteris paribus.
Details
- Title
- Board Gender Diversity, Auditor Fees, and Auditor Choice
- Authors
- Karen M. Y. Lai (Author) - Deakin UniversityBin Srinidhi (Author) - The University of Texas at ArlingtonFerdinand A. Gul (Author) - Deakin UniversityJudy S. L. Tsui (Author) - Wuhan College
- Publication details
- Contemporary Accounting Research, Vol.34(3), pp.1681-1714
- Publisher
- Canadian Academic Accounting Association
- DOI
- 10.1111/1911-3846.12313
- ISSN
- 1911-3846
- Organisation Unit
- School of Business and Creative Industries; University of the Sunshine Coast, Queensland
- Language
- English
- Record Identifier
- 99678896002621
- Output Type
- Journal article
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