García Blandón, Josep; Argilés Bosch, Josep Ma.; … - In: European research on management and business economics 29 (2023) 1, pp. 1-13
This study investigates if a gender effect exists on the audit fees associated with the presence of women in roles … significantly lower audit fees than other firms. However, the results for the remaining gender variables (audit partner, chair of … expertise drives the association between female directors and audit fees. Therefore, neither non-expert female directors nor …