Aguilar Agreda, Jisela Marivel; Serrano, Jose; … - In: Small Business International Review (SBIR) 3 (2019) 2, pp. 17-33
This study investigates the application by auditor women of a risk premium in Spanish audit firms of SME companies as a … hedging tool. Using econometric models, it has been developed univariate and multivariate analysis over 2,536 observations of … this study suggests the existence of a female risk premium. This premium in fees may exist due to gender differences …
