In Belgium, all “large” companies are legally required to appoint a statutory auditor. The thresholds of the criteria to be considered “large” are, however, not that large. Consequently, many relative small companies in Belgium are legally required to appoint a statutory auditor. The...

Prior research finds that women receive lower salaries than men. Similarly, we show that female audit partners in Belgium receive significantly lower compensation than male partners. However, there are alternative explanations for the pay gap other than gender discrimination. For example, the...

Although the proportion of women in the audit profession has increased sharply during the last quart of the 20th century, they remain to date a minority in a male-dominated profession. While an equal number of women and men have been entering the profession for over two decades, they are not...

Prior research finds that women receive lower salaries than men. Similarly, we show that female audit partners in Belgium receive significantly lower compensation than male partners. However, there are alternative explanations for the pay gap other than gender discrimination. For example, the...