"Audit Partner Gender" by Grace Rooney
Grace Rooney, University of Denver
This paper examines the association between audit partner gender and client financial reporting quality. I hypothesize that audit engagements with a Big 4 female audit partner will exhibit higher financial reporting quality than with other auditors. I test my hypothesis by estimating a multivariate ordinary least squares regression model. Consistent with my hypothesis, the results indicate that female auditors within the Big 4 accounting firms have the lowest discretionary accruals.
Rooney, Grace (2021) "Do Audit Partner Gender and Firm Size Influence Accounting Quality?," DU Undergraduate Research Journal Archive: Vol. 2 : Iss. 2 , Article 1.
Accounting Commons, Other Feminist, Gender, and Sexuality Studies Commons