Gender in accounting research: a review

H Khlif, I Achek - Managerial Auditing Journal, 2017 - emerald.com
Purpose This paper aims to review studies dealing with gender issues in accounting
literature over the period of 1994-2016. Design/methodology/approach This study combines …

Determining factors of key audit matter disclosure in Thailand

S Wuttichindanon, P Issarawornrawanich - Pacific Accounting Review, 2020 - emerald.com
Purpose In Southeast Asia, auditors play a crucial role in the quality of financial reports. With
the introduction of a new format of auditors' report that requires disclosure of key audit …

Audit committee characteristics and audit report lag

N Sultana, H Singh… - International Journal of …, 2015 - Wiley Online Library
This study seeks to determine whether audit committee compositional features are
associated with the timeliness of financial reporting by A ustralian firms. Timeliness of …

Do individual auditors affect audit quality? Evidence from archival data

FA Gul, D Wu, Z Yang - The Accounting Review, 2013 - publications.aaahq.org
We examine whether and how individual auditors affect audit outcomes using a large set of
archival Chinese data. We analyze approximately 800 individual auditors and find that they …

The effect of audit experience on audit fees and audit quality

SF Cahan, J Sun - Journal of Accounting, auditing & finance, 2015 - journals.sagepub.com
Prior research on audit experience focuses on behavioral studies that are conducted by
running experiments. Although these studies provide evidence on the role of experience in …

Female auditors and accruals quality

K Ittonen, E Vähämaa, S Vähämaa - Accounting horizons, 2013 - publications.aaahq.org
This paper examines the association between accruals quality and the gender of the firm's
audit engagement partner. In particular, given the documented gender-based differences in …

Monitoring global supply chains

JL Short, MW Toffel, AR Hugill - Strategic Management Journal, 2016 - Wiley Online Library
Research summary: Firms seeking to avoid reputational spillovers that can arise from
dangerous, illegal, and unethical behavior at supply chain factories are increasingly relying …

Audit committee gender differences and earnings management

S Thiruvadi, HW Huang - Gender in Management: An International …, 2011 - emerald.com
Purpose–The purpose of this paper is to investigate whether gender diversity of audit
committees has a significant impact on the firm's earnings management …

Women directors, family ownership and earnings management in Malaysia

SN Abdullah, KNIK Ismail - Asian Review of Accounting, 2016 - emerald.com
Purpose The purpose of this paper is to determine whether the representation of women on
the boards (WOMBDs) and audit committees is associated with a reduction in the practice of …

Gender diverse board and earnings management: evidence from French listed companies

S Triki Damak - Sustainability Accounting, Management and Policy …, 2018 - emerald.com
Purpose The purpose of this paper is to investigate the influence of board gender diversity
on earnings management level and strategy. Design/methodology/approach This study is …