market segmentation. This study confirms that gender salary gap exists in the auditing industry and compensations of male … regional and local. With the brand new findings, this study contributes knowledge to the literature of gender and salary …

-headed microenterprises, particularly those with a higher baseline level of profits, to close the gender profit gap in performance and skills …

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 (unsigned) earnings management on a gender dummy and a set of control variables …

In this paper we study the relevance of the gender of the contracting parties involved in lending. We show that female … information available about the borrower and holds if we control for unobservable individual effects. The gender of the loan …

gender inequality in education, financial literacy, and access to finance. In the context of Asia, where small and medium … gender and success or failure of SMEs. Using a statistical analysis technique (principal component analysis) and running … ultimately, to gender equality. …

, the approach adopted by these researchers (incorporating ‘sex/gender as a variable' into the research design) is highly … auditors are likely to experience subtle, but frequent stereotype threat because audit firms make gender salient. Little is … know, however, that people produce stereotypical behavior in a self-fulfilling way when gender is made salient. Arguably …

This paper documents the auditing profession’s gender salary gap in a setting where the overall society consists of a … high degree of gender equality. Using Swedish administrative data from 2007 to 2015 for all CPAs, I find that the auditing … profession’s overall gender salary gap has substantially declined: the gap in 2015 is less than half the size of the 2007 gap …

Previous research has hinted a potential impact of auditor gender on audit quality. It appears that, for example, men …. This paper addresses a potential major bias underlying the gender auditing research as it is not obvious that stereotypical …

This study examines the impact of gender and ethnicity of CEO and audit committee directors on audit fees and audit … provide empirical evidence that gender and ethnicity diversity in corporate leadership and boardrooms influence a firm's audit … directors are sensitive to the market pressure to avoid audit delay. Our results suggest that gender and ethnic diversity could …