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 …
literature over the period of 1994-2016. Design/methodology/approach This study combines …
Effects of differences in national culture on auditors' judgments and decisions: A literature review of cross-cultural auditing studies from a judgment and decision …
Motivated by the growing cultural diversity of new hires in audit firms, this paper reviews the
literature on cross-cultural differences in auditors' judgment and decision making (JDM). The …
literature on cross-cultural differences in auditors' judgment and decision making (JDM). The …
Female audit partners and extended audit reporting: UK evidence
This study investigates whether audit partner gender is associated with the extent of auditor
disclosure and the communication style regarding risks of material misstatements that are …
disclosure and the communication style regarding risks of material misstatements that are …
Do (fe) male auditors impair audit quality? Evidence from going-concern opinions
Recent research indicates that there may be a relationship between the characteristics of the
audit engagement partner and audit quality. In this paper, we examine the relationship …
audit engagement partner and audit quality. In this paper, we examine the relationship …
The female audit fee premium
This study investigates the existence of a female audit fee premium (ie, higher audit fees for
female audit engagement partners). We analyze 57,723 firm-year observations from Belgian …
female audit engagement partners). We analyze 57,723 firm-year observations from Belgian …
Navigating uncertainty: the role of auditor demographics in key audit matters reporting amid COVID-19 in Egypt
H Moubarak, AA Elamer - Journal of Financial Reporting and …, 2024 - emerald.com
Purpose This study aims to explore the auditors' responses to the COVID-19 pandemic in
Egypt, with a focus on how their demographic characteristics–specifically gender, work …
Egypt, with a focus on how their demographic characteristics–specifically gender, work …
The effect of auditors' work stress and client participation on audit quality in the COVID-19 era
H Asnaashari, MH Safarzadeh, A Kheirollahi… - Journal of Facilities …, 2023 - emerald.com
Purpose This study aims to examine the impact of the COVID-19 pandemic on the
relationship between auditors' work stress and client participation with audit quality (AQ) …
relationship between auditors' work stress and client participation with audit quality (AQ) …
Audit partner workload, gender and audit quality
Y Mnif, I Cherif - Journal of Applied Accounting Research, 2022 - emerald.com
Purpose The paper aims to investigate the relation between the auditor's workload
(LogAPW) and audit quality. Further, it explores whether the presence of a female audit …
(LogAPW) and audit quality. Further, it explores whether the presence of a female audit …
[HTML][HTML] Is the quality of female auditors really better? Evidence based on the Chinese A-share market
S Yang, Y Liu, Q Mai - China Journal of Accounting Research, 2018 - Elsevier
Unlike previous studies in which a single index was used to measure audit quality, this study
establishes a new comprehensive index to measure audit quality via Discretionary Accrual …
establishes a new comprehensive index to measure audit quality via Discretionary Accrual …
Reliance on the internal auditors' work: experiences of Swedish external auditors
The purpose of this study is to explore how external auditors experience their decision to
rely on internal auditors' work. This study employs both qualitative and quantitative methods …
rely on internal auditors' work. This study employs both qualitative and quantitative methods …