We study the impact of appointing women at audit partner positions from a credit rating agency perspective. We investigate whether credit rating agency value the appointment of women to audit partner positions differently than they do for the appointment of men. This study uses a UK balanced...

Prior research suggests that the presence of high quality auditors (i.e. proxied by audit firm characteristics) constrains accrual-based earnings management, but it inadvertently leads to higher real activities manipulation. We investigate whether such trade-off exists between accrual-based and...