What is it about?
This research examines whether female CEOs are willing to pay higher audit fees, compared to male CEOs. The results suggest: Yes, female CEOs are associated with higher audit fees. Such finding is consistent with that female CEOs are more risk averse and have a higher commitment to high-quality audit services.
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Why is it important?
Traits of individuals play a significant role in decision-making. This research shows that one specific trait of CEOs, their gender, has significant impacts on audit fees. Our research contributes to the literature that investigates how executive gender affects financial reporting issues.
Perspectives
Gender is an important issue in the modern society. It is interesting to examine whether executive gender has any implications to business decisions. Our research suggests that: Yes, female CEOs demand better audit quality and more audit services. As a result, female CEOs are willing to pay higher audit fees, compared to male CEOs.
Ting-Chiao Huang
Monash University
Read the Original
This page is a summary of: Corporate executive’s gender and audit fees, Managerial Auditing Journal, May 2014, Emerald,
DOI: 10.1108/maj-03-2013-0837.
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