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Grace Rooney

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 other auditors. I test my hypothesis by estimating a multivariate ordinary lease squares regression model. Consistent with my hypothesis, the results indicate that female auditors within the Big 4 accounting firms have the lowest discretionary accruals.          

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Section
Articles

How to Cite

Does Audit Partner Gender and Firm Size Influence Accounting Quality?. (2021). University of Denver Undergraduate Research Journal, 2(2). https://duurjportal.com/index.php/duurj/article/view/110