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DC Field | Value | Language |
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dc.contributor.author | Abdelfattah, T | - |
dc.contributor.author | Elmahgoub, M | - |
dc.contributor.author | Elamer, AA | - |
dc.date.accessioned | 2020-08-20T15:01:26Z | - |
dc.date.available | 2020-08-20T15:01:26Z | - |
dc.date.issued | 2020-09-15 | - |
dc.identifier.citation | Abdelfattah, T., Elmahgoub, M. and Elamer, A.A. (2021) 'Female Audit Partners and Extended Audit Reporting: UK Evidence', Journal of Business Ethics, 174, pp. 177 - 197. doi: 10.1007/s10551-020-04607-0. | - |
dc.identifier.issn | 0167-4544 | - |
dc.identifier.uri | https://bura.brunel.ac.uk/handle/2438/21469 | - |
dc.description.abstract | Copyright © The Author(s) 2020. This study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters (KAMs). Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely than male audit partners to disclose more KAMs with more details after controlling for both client and audit firm attributes. Furthermore, female audit partners are found to use a less optimistic tone and provide less readable audit reports, compared to their male counterparts, suggesting that behavioural variances between female and male audit partners may have significant implications on their writing style. Therefore, this study offers new insights on the role of audit partner gender in extended audit reporting. Our findings have important implications for audit firms, investors, policymakers and governments in relation to the development, implementation and enforcement of gender diversity. | - |
dc.format.extent | 177 - 197 | - |
dc.format.medium | Print-Electronic | - |
dc.language.iso | en | en_US |
dc.publisher | Springer Nature | en_US |
dc.rights | Copyright © The Author(s) 2020. Rights and permissions: Open Access. This article is licensed under a Creative Commons Attribution 4.0 International License, which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons licence, and indicate if changes were made. The images or other third party material in this article are included in the article's Creative Commons licence, unless indicated otherwise in a credit line to the material. If material is not included in the article's Creative Commons licence and your intended use is not permitted by statutory regulation or exceeds the permitted use, you will need to obtain permission directly from the copyright holder. To view a copy of this licence, visit https://creativecommons.org/licenses/by/4.0/. | - |
dc.rights.uri | https://creativecommons.org/licenses/by/4.0/ | - |
dc.subject | auditor gender | en_US |
dc.subject | key audit matters | en_US |
dc.subject | gender differences | en_US |
dc.subject | extended audit reporting | en_US |
dc.subject | tone | en_US |
dc.subject | readability | en_US |
dc.subject | UK | en_US |
dc.title | Female audit partners and extended audit reporting: UK Evidence | en_US |
dc.type | Article | en_US |
dc.identifier.doi | https://doi.org/10.1007/s10551-020-04607-0 | - |
dc.relation.isPartOf | Journal of Business Ethics | - |
pubs.publication-status | Published | - |
pubs.volume | 174 | - |
dc.identifier.eissn | 1573-0697 | - |
dc.rights.holder | The Author(s) | - |
Appears in Collections: | Brunel Business School Research Papers |
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