Abstract
The objective of this study is to examine the relation between audit fees and gender.5 semi-structured interviews were conducted with Jordanian licensed female auditors. On the other hand, other 5 semi-structured interviews were conducted with male auditors to increase scrutiny of previous results. Qualitative analysis was used to analyse the data.The result documents that there is no relation between audit fees and audit gender. Furthermore, findings of the interviews report other factors affecting audit fees, namely; audit quality and audit competence. On the other hand, findings of interviews with male auditors reveal that female auditors are more likely to reject unethical behaviours.This research is limited to the fact that audit fees depends on audit quality; and audit quality is dependent on the competence and independence of the external auditors.The findings may not accurately generalize to auditors’ reactions to client gender in practice due to few numbers of interviews.This study focuses on the possible gender-based differences in auditing which may have an impact on the fees paid by the audit clients.
Highlights
Accounting researchers have investigated various aspects of gender differences in the accountingprofession (Gold et al, 2009; Almer et al 1998; Collins 1993)
The objective of this study is to examine the relation between audit fees and gender.5 semi-structured interviews were conducted with Jordanian licensed female auditors
Findings of interviews with male auditors reveal that female auditors are more likely to reject unethical behaviours.This research is limited to the fact that audit fees depends on audit quality; and audit quality is dependent on the competence and independence of the external auditors.The findings may not accurately generalize to auditors’ reactions to client gender in practice due to few numbers of interviews.This study focuses on the possible gender-based differences in auditing which may have an impact on the fees paid by the audit clients
Summary
Accounting researchers have investigated various aspects of gender differences in the accountingprofession (Gold et al, 2009; Almer et al 1998; Collins 1993). Numerous studies have investigated the impact of gender bias in product and performance (Wenneras and Wold, 1997; Basow et al, 2006; Gold et al, 2009). Information provided by female and male auditors is not viewed upon as being credible which causes audit fees to be associated with auditor gender. The Company Law 1997 highlighted the main responsibilities of auditors These responsibilities include: auditing companies based on International Standards on Auditing (ISA), ensuring the effectiveness of internal control system in safeguarding the assets of the company and providing an audit report to the shareholders of the company
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
