This study investigates the existence of a female audit fee premium audit fees for female audit engagement partners from Belgian firms that were audited by 93 female and 599 male audit partners during the period 2008–2011. The results suggest that client firms pay higher audit fees female...

The purpose of this article is to reflect on the corpus of gender research in accounting journals, with the overall aim of evaluating the extent to which it has contributed to our understanding of the organization of accounting, and its social and organizational functions. A critical analysis...

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...

Previous research has hinted a potential impact of auditor gender on audit quality. It appears that, for example, men are less risk-averse than women. Female auditors may, therefore, express more severe audit opinions than male auditors. This paper addresses a potential major bias underlying the...