Women leading the audit process and audit fees: A European study

This study investigates if a gender effect exists on the audit fees associated with the presence of women in roles closely related to the audit process. The analysis is based on the largest European corporations studied between 2016 and 2018. The results show that firms with female chief financial o...

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Detalles Bibliográficos
Autores: García Blandón, Josep, Argilés Bosch, Josep M., Ravenda, Diego, Castillo Merino, David
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2023
País:España
Institución:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
Repositorio:Recercat. Dipósit de la Recerca de Catalunya
OAI Identifier:oai:recercat.cat:2445/192821
Acceso en línea:https://hdl.handle.net/2445/192821
Access Level:acceso abierto
Palabra clave:Empreses auditores
Estudis de gènere
Lideratge en les dones
Accounting firms
Gender studies
Leadership in women
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spelling Women leading the audit process and audit fees: A European studyGarcía Blandón, JosepArgilés Bosch, Josep M.Ravenda, DiegoCastillo Merino, DavidEmpreses auditoresEstudis de gènereLideratge en les donesAccounting firmsGender studiesLeadership in womenThis study investigates if a gender effect exists on the audit fees associated with the presence of women in roles closely related to the audit process. The analysis is based on the largest European corporations studied between 2016 and 2018. The results show that firms with female chief financial officers and more female directors on the audit committee pay significantly lower audit fees than other firms. However, the results for the remaining gender variables (audit partner, chair of the audit committee, and chief executive officer) do not show any association. Additionally, we find that accounting expertise drives the association between female directors and audit fees. Therefore, neither non-expert female directors nor, more surprisingly, female directors who are labelled as financial experts, have any significant effects on audit fees. Another interesting finding is that the gender variables provide significant results when they are observed in more gender egalitarian contexts, though not in less egalitarian settings. These results have interesting implications at various levels.Elsevier España2023202320232023info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersion13 p.application/pdfapplication/pdfhttps://hdl.handle.net/2445/192821Articles publicats en revistes (Empresa)reponame:Recercat. Dipósit de la Recerca de Catalunyainstname:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)InglésReproducció del document publicat a: https://doi.org/10.1016/j.iedeen.2022.100206European Research on Management and Business Economics, 2023, vol. 29(1), num. 100206, p. 1-13https://doi.org/10.1016/j.iedeen.2022.100206cc-by-nc-nd (c) García Blandón, Josep et al., 2023https://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessoai:recercat.cat:2445/1928212026-05-29T05:05:01Z
dc.title.none.fl_str_mv Women leading the audit process and audit fees: A European study
title Women leading the audit process and audit fees: A European study
spellingShingle Women leading the audit process and audit fees: A European study
García Blandón, Josep
Empreses auditores
Estudis de gènere
Lideratge en les dones
Accounting firms
Gender studies
Leadership in women
title_short Women leading the audit process and audit fees: A European study
title_full Women leading the audit process and audit fees: A European study
title_fullStr Women leading the audit process and audit fees: A European study
title_full_unstemmed Women leading the audit process and audit fees: A European study
title_sort Women leading the audit process and audit fees: A European study
dc.creator.none.fl_str_mv García Blandón, Josep
Argilés Bosch, Josep M.
Ravenda, Diego
Castillo Merino, David
author García Blandón, Josep
author_facet García Blandón, Josep
Argilés Bosch, Josep M.
Ravenda, Diego
Castillo Merino, David
author_role author
author2 Argilés Bosch, Josep M.
Ravenda, Diego
Castillo Merino, David
author2_role author
author
author
dc.subject.none.fl_str_mv Empreses auditores
Estudis de gènere
Lideratge en les dones
Accounting firms
Gender studies
Leadership in women
topic Empreses auditores
Estudis de gènere
Lideratge en les dones
Accounting firms
Gender studies
Leadership in women
description This study investigates if a gender effect exists on the audit fees associated with the presence of women in roles closely related to the audit process. The analysis is based on the largest European corporations studied between 2016 and 2018. The results show that firms with female chief financial officers and more female directors on the audit committee pay significantly lower audit fees than other firms. However, the results for the remaining gender variables (audit partner, chair of the audit committee, and chief executive officer) do not show any association. Additionally, we find that accounting expertise drives the association between female directors and audit fees. Therefore, neither non-expert female directors nor, more surprisingly, female directors who are labelled as financial experts, have any significant effects on audit fees. Another interesting finding is that the gender variables provide significant results when they are observed in more gender egalitarian contexts, though not in less egalitarian settings. These results have interesting implications at various levels.
publishDate 2023
dc.date.none.fl_str_mv 2023
2023
2023
2023
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/2445/192821
url https://hdl.handle.net/2445/192821
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv Reproducció del document publicat a: https://doi.org/10.1016/j.iedeen.2022.100206
European Research on Management and Business Economics, 2023, vol. 29(1), num. 100206, p. 1-13
https://doi.org/10.1016/j.iedeen.2022.100206
dc.rights.none.fl_str_mv cc-by-nc-nd (c) García Blandón, Josep et al., 2023
https://creativecommons.org/licenses/by-nc-nd/4.0/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv cc-by-nc-nd (c) García Blandón, Josep et al., 2023
https://creativecommons.org/licenses/by-nc-nd/4.0/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 13 p.
application/pdf
application/pdf
dc.publisher.none.fl_str_mv Elsevier España
publisher.none.fl_str_mv Elsevier España
dc.source.none.fl_str_mv Articles publicats en revistes (Empresa)
reponame:Recercat. Dipósit de la Recerca de Catalunya
instname:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
instname_str Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
reponame_str Recercat. Dipósit de la Recerca de Catalunya
collection Recercat. Dipósit de la Recerca de Catalunya
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,811543

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