Does Audit Partner Gender and Firm Size Influence Accounting Quality?

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.