What is it about?

This research examines whether and why female auditors earn lower audit fees than their male colleagues. We find that female auditors earn lower audit fees compared to male auditors, and such lower audit fees for female auditors are larger in industries where female auditors are scarce. Importantly, the difference in audit fees between female and male auditors cannot be explained by the differences in audit quality and audit efficiency. In summary, our findings provide evidence to support the existence of fee discrimination against female auditors in Taiwan's auditing industry.

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Why is it important?

Individual audit partners play an important role in audit engagements. Our research shows that one specific trait of audit partners, gender, has significant impacts on audit pricing . Our research should be of interests to audit firms with regard to human resource decisions, and to regulators to gender equality.


It is interesting and meaningful to examine whether gender plays a role in auditing industries. While it takes years and substantial experience to become a partner, our research shows that gender has significant influences on audit pricing.

Ting-Chiao Huang
Monash University

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This page is a summary of: Lower audit fees for women audit partners in Taiwan and why, Asia Pacific Management Review, December 2015, Elsevier, DOI: 10.1016/j.apmrv.2015.02.001.
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