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AuthorAldamen H.
AuthorHollindale J.
AuthorZiegelmayer J.L.
Available date2020-01-01T10:25:02Z
Publication Date2018
Publication NameAccounting and Finance
ResourceScopus
ISSN0810-5391
URIhttp://dx.doi.org/10.1111/acfi.12248
URIhttp://hdl.handle.net/10576/12444
AbstractWe test the relationship between female representation on the audit committee and audit fees for 624 Australian companies in the year 2011. A positive relationship is found, leading to the conclusion that female presence on audit committees influences the quality of the external audit. Further, we find that gender is the significant audit committee characteristic in predicting audit quality and that women on the audit committee strengthen the positive relationship between firm size and audit fees, and between risk and audit fees. Conversely, we find that female representation dampens the positive relationship between complexity and audit fees. - 2016 AFAANZ
Languageen
PublisherBlackwell Publishing
SubjectAudit committee
Audit fees
Demand-side approach
Gender
Supply-side approach
TitleFemale audit committee members and their influence on audit fees
TypeArticle
Pagination57-89
Issue Number1
Volume Number58
dc.accessType Abstract Only


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