Purpose – The purpose of this paper is to investigate whether or not auditor gender has an impact on the magnitude of corporate earnings management in small- and medium-sized private Finnish firms. Design/methodology/approach – The paper examines the association between auditor gender and...

Purpose – The purpose of this paper is to investigate whether or not auditor gender has an impact on the magnitude of corporate earnings management in small‐ and medium‐sized private Finnish firms. Design/methodology/approach – The paper examines the association between auditor gender...