Female audit committee members and their influence on audit fees

Husam Aldamen, Janice Hollindale, Jennifer L. Ziegelmayer

Research output: Contribution to journalArticleResearchpeer-review

4 Citations (Scopus)
38 Downloads (Pure)

Abstract

We test the relationship between female representation on the audit committee and audit fees for 624 Australian companies in the year 2011. A positive relationship is found, leading to the conclusion that female presence on audit committees influences the quality of the external audit. Further, we find that gender is the significant audit committee characteristic in predicting audit quality and that women on the audit committee strengthen the positive relationship between firm size and audit fees, and between risk and audit fees. Conversely, we find that female representation dampens the positive relationship between complexity and audit fees. Accounting and Finance

Original languageEnglish
Pages (from-to)57-89
Number of pages33
JournalAccounting and Finance
Volume58
Issue number1
Early online date8 Nov 2016
DOIs
Publication statusPublished - 1 Mar 2018

Fingerprint

Audit committee
Audit fees
Firm size
Finance
Audit quality
External audit

Cite this

Aldamen, Husam ; Hollindale, Janice ; Ziegelmayer, Jennifer L. / Female audit committee members and their influence on audit fees. In: Accounting and Finance. 2018 ; Vol. 58, No. 1. pp. 57-89.
@article{bc653b10060b4bb182b2162e566c8589,
title = "Female audit committee members and their influence on audit fees",
abstract = "We test the relationship between female representation on the audit committee and audit fees for 624 Australian companies in the year 2011. A positive relationship is found, leading to the conclusion that female presence on audit committees influences the quality of the external audit. Further, we find that gender is the significant audit committee characteristic in predicting audit quality and that women on the audit committee strengthen the positive relationship between firm size and audit fees, and between risk and audit fees. Conversely, we find that female representation dampens the positive relationship between complexity and audit fees. Accounting and Finance",
author = "Husam Aldamen and Janice Hollindale and Ziegelmayer, {Jennifer L.}",
year = "2018",
month = "3",
day = "1",
doi = "10.1111/acfi.12248",
language = "English",
volume = "58",
pages = "57--89",
journal = "Accounting and Finance (ONLINE)",
issn = "0810-5391",
publisher = "Wiley-Academy",
number = "1",

}

Female audit committee members and their influence on audit fees. / Aldamen, Husam; Hollindale, Janice; Ziegelmayer, Jennifer L.

In: Accounting and Finance, Vol. 58, No. 1, 01.03.2018, p. 57-89.

Research output: Contribution to journalArticleResearchpeer-review

TY - JOUR

T1 - Female audit committee members and their influence on audit fees

AU - Aldamen, Husam

AU - Hollindale, Janice

AU - Ziegelmayer, Jennifer L.

PY - 2018/3/1

Y1 - 2018/3/1

N2 - We test the relationship between female representation on the audit committee and audit fees for 624 Australian companies in the year 2011. A positive relationship is found, leading to the conclusion that female presence on audit committees influences the quality of the external audit. Further, we find that gender is the significant audit committee characteristic in predicting audit quality and that women on the audit committee strengthen the positive relationship between firm size and audit fees, and between risk and audit fees. Conversely, we find that female representation dampens the positive relationship between complexity and audit fees. Accounting and Finance

AB - We test the relationship between female representation on the audit committee and audit fees for 624 Australian companies in the year 2011. A positive relationship is found, leading to the conclusion that female presence on audit committees influences the quality of the external audit. Further, we find that gender is the significant audit committee characteristic in predicting audit quality and that women on the audit committee strengthen the positive relationship between firm size and audit fees, and between risk and audit fees. Conversely, we find that female representation dampens the positive relationship between complexity and audit fees. Accounting and Finance

UR - http://www.scopus.com/inward/record.url?scp=84997771396&partnerID=8YFLogxK

U2 - 10.1111/acfi.12248

DO - 10.1111/acfi.12248

M3 - Article

VL - 58

SP - 57

EP - 89

JO - Accounting and Finance (ONLINE)

JF - Accounting and Finance (ONLINE)

SN - 0810-5391

IS - 1

ER -