教師資料查詢 | 類別: 期刊論文 | 教師: 孔繁華 Fan-hua Kung (瀏覽個人網頁)

標題:The Effect of Gender Composition in Joint Audits on Earnings Management
學年107
學期2
出版(發表)日期2019/05/07
作品名稱The Effect of Gender Composition in Joint Audits on Earnings Management
作品名稱(其他語言)
著者Fan-Hua Kung, Yu-Shan Chang, Minting Zhou
單位
出版者
著錄名稱、卷期、頁數Managerial Auditing Journal 34(5), p.549-574
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.
關鍵字Joint audit;Earnings management;Gender composition;Auditor industry expertise
語言英文(美國)
ISSN0268-6902
期刊性質國外
收錄於SSCI;
產學合作
通訊作者
審稿制度
國別美國
公開徵稿
出版型式,電子版
相關連結
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