Do Audit Partner Gender and Firm Size Influence Accounting Quality?

Authors

Grace Rooney, University of Denver

Abstract

This paper examines the association between audit partner gender and client financial reporting quality. I hypothesize that audit engagements with a Big 4 female audit partner will exhibit higher financial reporting quality than with other auditors. I test my hypothesis by estimating a multivariate ordinary least squares regression model. Consistent with my hypothesis, the results indicate that female auditors within the Big 4 accounting firms have the lowest discretionary accruals.

Recommended Citation

Rooney, Grace (2021) "Do Audit Partner Gender and Firm Size Influence Accounting Quality?," DU Undergraduate Research Journal Archive: Vol. 2: Iss. 2, Article 1.
Available at: https://digitalcommons.du.edu/duurj/vol2/iss2/1

Publication Statement

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