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.
Publication Statement
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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