Audit quality is a much studied issue. Recently, various auditing researchers have looked at the idea that audit quality may be systematically related to the auditor being male or female. Although this seams a genuine research question, the approach adopted by these researchers (incorporating...

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...

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...

Purpose – The purpose of this paper is to examine the impact of the quality assurance system IKGym (Quality Management System for Gymnastics Clubs), on professionalisation, homogenisation and organisational performance in a sample of gymnastics clubs affiliated to the Flemish Gymnastics...

Purpose – The purpose of this paper is to analyze whether the fitness industry in Belgium is financially viable in its position as a growing commercial player within the framework of the European sport model where non-profit and public sport providers still have a strong impact....

From the existing literature, it appears that gender has a significant influence on the manner in which information is collected and processed. Gender also appears to have a significant effect on the risk profile. This paper examines the effects of auditor gender on audit report and audit...