Does a Female Audit Engagement Partner Offer Higher Audit Quality?

Espacios, Vol. 40 (Number 18) 2019

Posted: 21 Apr 2020

See all articles by Iman Harymawan

Iman Harymawan

Universitas Airlangga

Mohammad Nasih

affiliation not provided to SSRN

Devi Hilda Noeraini

Airlangga University

Date Written: June 03, 2019

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.

Keywords: Audit engagement partner, audit firm, audit quality, female

Suggested Citation

Harymawan, Iman and Nasih, Mohammad and Noeraini, Devi Hilda, Does a Female Audit Engagement Partner Offer Higher Audit Quality? (June 03, 2019). Espacios, Vol. 40 (Number 18) 2019, Available at SSRN: https://ssrn.com/abstract=3561541

Iman Harymawan (Contact Author)

Universitas Airlangga ( email )

JL. Airlangga no 4
Surabaya, East Java 60286
Indonesia

HOME PAGE: http://www.feb.unair.ac.id

Mohammad Nasih

affiliation not provided to SSRN

Devi Hilda Noeraini

Airlangga University ( email )

Jl. Darmawangsa Dalam 2
Surabaya, 60286
Indonesia

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