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...

This paper investigates whether there are differences in cosmetic earnings management between firms audited by male vs. female auditors in a sample of private Finnish firms. We find that earnings cosmetics is more likely to appear in firms audited by male auditors. Our results also indicate that...

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...

This study investigates the role that board structure has on the demand for audit quality in connection with family ownership in a sample of private firms. In addition to this, we also shed light on whether ownership structure and board structure are substitute mechanisms in resolving agency...