|
Title
|
|
|
|
The female audit fee premium
| |
|
Author
|
|
|
|
| |
|
Abstract
|
|
|
|
| This study investigates the existence of a female audit fee premium (i.e., higher audit fees for female audit engagement partners). We analyse 57,723 firm-year observations from Belgian firms that were audited by 93 female and 599 male audit partners during the period 2008-2011. The results suggest that client firms pay higher audit fees (by about 7 percent) to female auditors. The findings are confirmed by an array of robustness checks, including a propensity score matched sample, a Heckman two-stage procedure, an examination of a sample of clients that switched audit partners, and fixed-effects models. The combined evidence in this study suggests the existence of a female audit fee premium. This fee premium may exist because of gender differences in knowledge, skills, abilities, preferences, and behavior or due to supply side factors (e.g., a demand for diversity, gendered perceptions about audit quality or client satisfaction). |
| |
|
Language
|
|
|
|
English
| |
|
Source (journal)
|
|
|
|
Auditing : a journal of practice and theory. - Sarasota, Fla, 1981, currens
| |
|
Publication
|
|
|
|
Sarasota, Fla
:
2015
| |
|
ISSN
|
|
|
|
0278-0380
1558-7991
[online]
| |
|
DOI
|
|
|
|
10.2308/AJPT-51079
| |
|
Volume/pages
|
|
|
|
34
:4
(2015)
, p. 171-195
| |
|
ISI
|
|
|
|
000365592500008
| |
|
Full text (Publisher's DOI)
|
|
|
|
| |
|