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The Effects of Auditor Gender on Audit Quality

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  • Diane Breesch
  • Joel Branson

Abstract

From the existing literature, it appears that gender has a significant influence on the manner in which information is collected and processed. Gender also appears to have a significant effect on the risk profile. This paper examines the effects of auditor gender on audit report and audit opinion. Only a limited number of studies have investigated gender differences in an audit context. The paper tests its hypotheses on the basis of a laboratory experiment in which it analyzes the final written exams of 20 female and 20 male future auditors. The findings suggest that women auditors discover more potential misstatements than male auditors, though they analyze the misstatements in a less accurate manner than male auditors. The findings also indicate that women auditors are more risk-averse than male auditors. Implications on auditor choice by companies, assignment of personnel to audit teams, and quality control issues are also discussed in the paper.

Suggested Citation

  • Diane Breesch & Joel Branson, 2009. "The Effects of Auditor Gender on Audit Quality," The IUP Journal of Accounting Research and Audit Practices, IUP Publications, vol. 0(3-4), pages 78-107, July-Octo.
    • Handle: RePEc:icf:icfjar:v:08:y:2009:i:3-4:p:78-107
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    Cited by:

    1. Owusu, Andrews & Zalata, Alaa Mansour, 2023. "Credit rating agency response to appointment of female audit partners: Evidence from the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
    2. Andrews Owusu & Alaa Mansour Zalata & Kamil Omoteso & Ahmed A. Elamer, 2022. "Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?," Journal of Business Ethics, Springer, vol. 175(4), pages 815-836, February.
    3. Jones, Joanne & MacTavish, Carolyn & Schultz, Wendy, 2019. "The effect of gender and firm identification on auditor pre-negotiation judgments," Advances in accounting, Elsevier, vol. 44(C), pages 49-57.
    4. Ahmed A. Diab & Samir I. Abdelazim & Aref M. Eissa & Eid Mahmoud Abozaid & Mona Mohamed Elshaabany, 2021. "The Impact of Client Size and Financial Performance on Audit Opinion: Evidence from a Developing Market," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 10, January.
    5. Neriman Yalçın, 2022. "Content Analysis of Audit Reports in Stock Indices EURONEXT 100 vs BIST 100," Istanbul Business Research, Istanbul University Business School, vol. 51(2), pages 433-458, November.
    6. Sarowar Hossain & Larelle Chapple & Gary S. Monroe, 2018. "Does auditor gender affect issuing going‐concern decisions for financially distressed clients?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(4), pages 1027-1061, December.
    7. Tarek Abdelfattah & Mohamed Elmahgoub & Ahmed A. Elamer, 2021. "Female Audit Partners and Extended Audit Reporting: UK Evidence," Journal of Business Ethics, Springer, vol. 174(1), pages 177-197, November.

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