Female Auditors and Accruals Quality

By Kim Ittonen, Emilia Vähämaa, Sami Vähämaa. 2013

266 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/ef015a3fc75c0eefcd95b382cf33b5b658b989b4

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Citations in the corpus

How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020, background): “Since female board members are more likely to abide by ethical values and sound moral behavior, the mitigation of earnings management is more pronounced when the proportion of female members increases (Barua, Davidson, Rama, & Thiruvadi, 2010; Ittonen, Vähämaa, & Vähämaa, 2013).”
Publishing while Female. Are women held to higher standards? Evidence from peer review. (2017, background): “…and Voyer, 2014).2 Female auditors are more accurate and efficient (Chung and Monroe, 2001; O’Donnell and Johnson, 2001; Niskanen et al., 2011; Ittonen et al., 2013).2 Congresswomen secure more federal funding for their districts, sponsor more legislation and score higher on a composite…”
The impact of top executive gender on asset prices: Evidence from stock price crash risk (2019, unknown): “women have a better compliance with taxation rules, business ethics, financial reporting guidelines, financial market regulations, and professional financial advice than men (e.g., Baldry, 1987; Barnett et al., 1994; Bernardi and Arnold, 1997; Fallan, 1999; Ittonen et al., 2013; Brooks et al., 2017)”
Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter? (2018, background): “15 (DeAngelo et al., 1994; Ittonen et al., 2013) and, therefore, LEV, OCF, ROA, and LOSS are used as proxies for firms’ financial condition; where LEV refers to Leverage measured as the long-term debt scaled by total equity, OCF is operating cash flows measured as operations cash flows divided by la”
The Female Audit Fee Premium (2015, background): “Recent studies have shown female auditors to constrain earnings management and to provide higher audit quality (Hardies et al. 2014; Ittonen et al. 2013).”
Does gender diverse board mean less earnings management (2015, unknown): “This is explained as a result of the tendency of female directors to abide by ethical values and regulations (Barua et al. , 2010; Ittonen et al. , 2013), female directors being more risk averse than male directors (Watson and McNaughton, 2007; Rau, 2014), and/or heterogeneity in the decision…”