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Auditor gender, experience and reporting in nonprofit organizations

Author

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  • Anne-Mie Reheul
  • Tom Van Caneghem
  • Machteld Van den Bogaerd
  • Sandra Verbruggen

Abstract

Purpose - The purpose of this study is to investigate the association between individual auditor characteristics (gender, experience and sector expertise) and audit opinions in Belgian non-profit organizations (NPOs). The purpose is to identify auditor characteristics that imply a better assurance of financial statement (FS) quality. FS quality is essential to enhance financial accountability toward the resource providers of NPOs and the public at large. Design/methodology/approach - Multinomial regressions are conducted on a data set of Belgian NPOs. Propensity score matching is used to control for potential self-selection bias. Findings - Auditors with sector expertise are found to provide better assurance than their non-sector-expert counterparts. The former are more likely to disclose FS errors and uncertainties in their audit report. Originality/value - This study contributes to the auditing literature by focusing on an understudied audit market, namely, the non-profit audit market. The number of non-profit studies that investigate determinant of audit quality is very scarce, and none of them explores the determinants of audit opinions. Moreover, these studies ignore individual auditor characteristics as determinants of audit quality. The findings of this study provide meaningful information for several actors in the NP field and for audit firms.

Suggested Citation

  • Anne-Mie Reheul & Tom Van Caneghem & Machteld Van den Bogaerd & Sandra Verbruggen, 2017. "Auditor gender, experience and reporting in nonprofit organizations," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 32(6), pages 550-577, June.
    • Handle: RePEc:eme:majpps:maj-01-2016-1296
    DOI: 10.1108/MAJ-01-2016-1296
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    Citations

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    Cited by:

    1. Carrera, Nieves & Mareque, Mercedes, 2023. "Does gender affect qualifying decisions? Evidence from public sector audits," Journal of Business Research, Elsevier, vol. 154(C).
    2. Kris Hardies & Sarowar Hossain & Larelle (Ellie) Chapple, 2021. "Archival research on audit partners: assessing the research field and recommendations for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4209-4256, September.

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