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Published in 2020 at "Journal of Business Ethics"
DOI: 10.1007/s10551-020-04607-0
Abstract: 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 classified as key audit matters (KAMs). Using a sample…
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Keywords:
female audit;
extended audit;
audit reporting;
audit ... See more keywords
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Published in 2020 at "Managerial Auditing Journal"
DOI: 10.1108/maj-12-2018-2121
Abstract: Purpose The purpose of this paper is to examine the association between female audit committee representation and audit fees, taking into account their demographic attributes. Design/methodology/approach Research hypotheses have been tested by performing both univariate…
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Keywords:
audit;
audit committee;
audit fees;
female audit ... See more keywords