Auditor's Gender and Audit Fees

By Kim Ittonen, Emilia Vähämaa. 2012

168 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/2284bfee441938e2a40cbc86bb7addffa14e52ab

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Joël Branson
2. Diane Breesch
3. Kris Hardies

In Finance

1. Joël Branson
2. Diane Breesch
3. Kris Hardies

Citations in the corpus

• Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions (2016, background): “Very recently, some explanatory studies (Breesch & Branson, 2009; Chin & Chi, 2008; Gold et al., 2009; Ittonen & Peni, 2012) have identified sex as a possible individual characteristic worthy of examination.”
• The Female Audit Fee Premium (2015, background): “Based on 715 observations, Ittonen and Peni (2012) found that firms (in Finland, Denmark, and Sweden) with female audit partners had significantly higher audit fees than firms with male audit engagement partners.”
• Female audit committee members and their influence on audit fees (2018, unknown): “…with the increased audit fees found to be correlated with female board membership (Gul, Srinidhi, and Tsui, 2008) and female audit engagement partners (Ittonen and Peni, 2012), it is reasonable to assume that female representation on the audit committee may also lead to increased audit fees.”