Autori
Frisenna, Claudia
Ciappei, Camilla
Vianello, Diletta

Titolo
Do female auditors affect accruals quality?
Periodico
Financial reporting
Anno: 2024 - Fascicolo: 2 - Pagina iniziale: 77 - Pagina finale: 104

Purpose: This study aims to replicate the findings of Ittonen et al. (2013) on the relationship between female audit partners and accruals quality, which showed that firms audited by female partners had lower abnormal accruals. While their study focused on the Scandinavian context, known for its progressive gender norms, this research assesses the generalizability of their results by extending the analysis to Italy, a country with different cultural views on gender roles.



SICI: 2036-671X(2024)2<77:DFAAAQ>2.0.ZU;2-#
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76905&Tipo=Articolo PDF

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