Niskanen, Jyrki; Karjalainen, Jukka; Niskanen, Mervi; … - In: Managerial Auditing Journal 26 (2011) November, pp. 778-793
Purpose – The purpose of this paper is to investigate whether or not auditor gender has an impact on the magnitude of … the association between auditor gender and earnings management of private firms by means of multiple linear regression … gender and a set of control variables is regressed, it is found that female auditors allow for more discretion in income …