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    題名: The Effect of Gender Composition in Joint Audits on Earnings Management
    作者: Fan-Hua Kung;Yu-Shan Chang;Minting Zhou
    關鍵詞: Joint audit;Earnings management;Gender composition;Auditor industry expertise
    日期: 2019-06
    上傳時間: 2019-06-11 12:10:18 (UTC+8)
    出版者: Emerald Publishing Limited
    摘要: 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.

    Design/methodology/approach
    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.

    Findings
    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.

    Originality/value
    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.
    關聯: Managerial Auditing Journal 34(5), p.549-574
    DOI: 10.1108/MAJ-05-2018-1885
    顯示於類別:[會計學系暨研究所] 期刊論文

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