Business, Management and Accounting
6 years ago

Female auditors drive up audit fees when paired with male auditors.

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International Journal of Auditing
Gender‐diverse audit partners and audit fee premium: The case of mandatory joint audit
Mehdi Nekhili, Fahim Javed, Tawhid Chtioui

Paper Summary

Gender-diverse audit partners in France affect audit fees when working together. Female auditors paired with male auditors lead to differences in fees due to their interactions. This is especially true in complex audit tasks under International Financial Reporting Standards. The presence of a female auditor and male-female interactions impact audit fees, depending on the number of Big 4 audit firms involved.

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