Female Audit Partners and Extended Audit Reporting: UK Evidence

Abdelfattah T., Elmahgoub M., Elamer A.

Journal of Business Ethics, vol.174, no.1, pp.177-197, 2021 (SSCI, Scopus) identifier

  • Nəşrin Növü: Article / Article
  • Cild: 174 Say: 1
  • Nəşr tarixi: 2021
  • Doi nömrəsi: 10.1007/s10551-020-04607-0
  • jurnalın adı: Journal of Business Ethics
  • Jurnalın baxıldığı indekslər: Social Sciences Citation Index (SSCI), Scopus, IBZ Online, International Bibliography of Social Sciences, Periodicals Index Online, ABI/INFORM, Business Source Elite, Business Source Premier, Communication & Mass Media Index, EBSCO Education Source, EconLit, Education Abstracts, Gender Studies Database, PAIS International, Philosopher's Index, Psycinfo, Public Affairs Index, DIALNET
  • Səhifə sayı: pp.177-197
  • Açar sözlər: Auditor gender, Extended audit reporting, Gender differences, Key audit matters, Readability, Tone, UK
  • Açıq Arxiv Kolleksiyası: Məqalə
  • Adres: Bəli

Qısa məlumat

This study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters (KAMs). Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely than male audit partners to disclose more KAMs with more details after controlling for both client and audit firm attributes. Furthermore, female audit partners are found to use a less optimistic tone and provide less readable audit reports, compared to their male counterparts, suggesting that behavioural variances between female and male audit partners may have significant implications on their writing style. Therefore, this study offers new insights on the role of audit partner gender in extended audit reporting. Our findings have important implications for audit firms, investors, policymakers and governments in relation to the development, implementation and enforcement of gender diversity.