This paper investigates whether there are differences in cosmetic earnings management between firms audited by male vs. female auditors. A number of previous studies have documented that listed firms around the world engage in cosmetic earnings management. This paper is the first one to document...

The purpose of this paper is to investigate whether auditor gender has an impact on the magnitude of corporate earnings management in small and medium-sized private Finnish firms. Our results concerning gender differences in audit practices are twofold. First, when we regress the absolute...

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...

The aim of this study is to investigate whether reporting based on conditional conservatism differs in high versus low tax alignment countries in a sample of medium and large-sized private firms from 13 European countries. The results suggest that reporting conservatism is more likely to occur...

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...