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Do Audit Partner Gender And Firm Size Influence Accounting Quality?, Grace Rooney
Do Audit Partner Gender And Firm Size Influence Accounting Quality?, Grace Rooney
DU Undergraduate Research Journal Archive
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.