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...

Purpose – The purpose of this paper is to investigate the impact of gender on the usage of different funding sources in a sample of Finnish small‐ to medium‐sized enterprises (SMEs). The aim is also to embed the results into the country‐context, which is characterized by the long history...

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...