Audit Partner Gender Effects on UK Charity Audit Pricing and Audit Quality
Tracks
Jade 3
| Tuesday, July 2, 2024 |
| 1:25 PM - 1:50 PM |
Presenter
Ms Arung Gihna Mayapada
Phd Student
University Of Otago
Audit Partner Gender Effects on UK Charity Audit Pricing and Audit Quality
Abstract
This study investigates the effect of audit partner gender on audit pricing and audit quality in UK charities. Employing 63,317 UK charity-year observations (9,738 unique charities) from 2009-2019, we show that women audit partners charge higher audit fees than men audit partners. Furthermore, charities are more likely to receive a qualified audit opinion and less likely to report zero fundraising expense when women audit partners are engaged, indicating higher audit quality. Checks for endogeneity and self-selection bias confirm the robustness of our findings.
Biography
After completed her master in 2017, Arung Gihna Mayapada has been a lecturer at a public university in Indonesia. She has published as the author and co-author of nine papers related to financial reporting and governance issues in some international peer reviewed journals during that time. She is currently a third-year PhD candidate in Accounting at the University of Otago fully funded by Indonesia government scholarship. She is studying financial reporting timeliness, audit quality, and performance in the charitable organization context. At present, she has already done five working papers discussing the UK charities.
Discussant
Ushi Ghoorah
Lecturer
Western Sydney University
