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 authors present empirical evidence of how family ownership and control affect the demand for audit quality measured by audit firm size in a sample of small private firms. The results indicate that family-held or family-controlled firms are less likely to use Big 4 auditors than non-family...