Garcia-Blandon, J., Argilés-Bosch, J.M., Ravenda, D., 2019. Is there a gender effect on the quality of audit services? Flashcards
1
Q
What is the main focus of the study by Garcia-Blandon et al. (2019)?
A
To investigate whether there is a gender effect on audit quality in Spanish listed firms during 2008–2015
2
Q
What is the key finding regarding female auditors?
A
Financial statements audited by female auditors have lower discretionary accruals, indicating more transparent reporting.
3
Q
How do female auditors differ in their approach compared to male auditors?
A
Female auditors are generally more conservative and issue stricter audit opinions than their male counterparts.
4
Q
When does the positive impact of a female auditor become observable?
A
Within the first year of a female auditor replacing a male auditor, financial reporting quality improves.
5
Q
A
