Does a female audit engagement partner offer higher audit quality?

Iman Harymawan and Mohammad Nasih and Hilda Devi Noeraini (2019) Does a female audit engagement partner offer higher audit quality? Espacios, 40 (18). ISSN 07981015

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Abstract

This research aims to analyze whether female audit engagement partners offer higher audit quality than male audit engagement partners. The results show that companies which are audited by female engagement partners have no significant associations with audit quality. Meanwhile, it also shows that female audit engagement partners offer higher audit quality with a positive significant correlation for high growth companies. Interestingly, we also found that female audit engagement partners in Big4 accounting firms have negatively significant correlation with audit quality. © 2019.

Item Type: Article
Uncontrolled Keywords: Audit engagement partner, Audit firm, Audit quality, Female
Subjects: H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
Divisions: Artikel Ilmiah > SCOPUS INDEXED JOURNAL
Creators:
CreatorsNIM
Iman HarymawanNIDN0020048403
Mohammad NasihNIDN0006086503
Hilda Devi NoerainiNIM04141133101
Contributors:
ContributionNameNIDN / NIDK
AuthorUNSPECIFIEDUNSPECIFIED
AuthorUNSPECIFIEDUNSPECIFIED
AuthorUNSPECIFIEDUNSPECIFIED
Depositing User: PPJPI
Date Deposited: 19 Mar 2020 07:43
Last Modified: 19 Mar 2020 07:43
URI: http://repository.unair.ac.id/id/eprint/94495
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