English  |  正體中文  |  简体中文  |  Items with full text/Total items : 58323/91876 (63%)
Visitors : 14087602      Online Users : 79
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/116828

    Title: The Effect of Gender Composition in Joint Audits on Earnings Management
    Authors: Fan-Hua Kung;Yu-Shan Chang;Minting Zhou
    Keywords: Joint audit;Earnings management;Gender composition;Auditor industry expertise
    Date: 2019-05-07
    Issue Date: 2019-06-11 12:10:18 (UTC+8)
    Publisher: Emerald Publishing Limited
    Abstract: Purpose
    This paper aims to examine the association between gender composition of joint auditor pairs and the quality of reported financial information. More specifically, the authors attempt to assess whether and how these gender compositions affect the client firms’ earnings management behavior.

    The authors utilized the unique institutional setting of Taiwan, where joint auditors are required by law. They studied the effect of gender in joint auditor pairs on accrual earnings management and real earnings management to achieve financial reporting objectives.

    Empirical results indicate that engaging a woman as the lead auditor can constrain accrual earnings management, regardless of whether the joint auditor is male or female. The authors also found that all-male signing auditor pairs with industry expertise can significantly reduce accrual earnings management. The authors also documented that all-female signing auditor pairs and auditor industry expertise could drive clients to engage in real earnings management activities as an alternative to accrual earnings management.

    The empirical results demonstrate that gender indeed plays a role in the quality of client’s reported financial information. Female auditors in a lead position and male auditors with industry expertise tend to be more successful in delivering better-quality audits.
    Relation: Managerial Auditing Journal 34(5), p.549-574
    DOI: 10.1108/MAJ-05-2018-1885
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

    Files in This Item:

    File Description SizeFormat
    The effect of gender composition in joint audits on earnings management.pdf232KbAdobe PDF0View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback