Prior studies show that, in general, women are more risk averse and act more ethically than men. The objective of this paper is to examine the effects of gender on audit quality, as measured by discretionary accruals and the likelihood of issuing a going concern opinion. Unlike prior research,...

This paper examines whether the likelihood of accounting restatements is associated with the Big 4 industry auditor specialists, measured at both the partnerndash;level and audit firm-level leadership. We focus on a sample of listed firms in Taiwan where audit reports must be audited and signed...