Abstract
We investigate whether women audit partners earn lower audit fees than their men colleagues. By examining 2002e2011 fee data for audit engagements in Taiwan, where the names of signing audit partners are disclosed, we find that audit engagements with women audit partners are related to significantly lower audit fees than those with men counterparts. Furthermore,we document that such fee difference is aggravated in the industries with fewer women audit partners, cannot be explained by the differences in audit quality and audit reporting lags, and is robust to controlling for firm fixed effects. Our finding provides evidence to support the existence of fee discrimination against women audit partners in Taiwan's auditing industry. Our results should be of interests to audit firms with regard to human resource decisions.
| Original language | English |
|---|---|
| Pages (from-to) | 219-233 |
| Number of pages | 15 |
| Journal | Asia Pacific Management Review |
| Volume | 20 |
| Issue number | 4 |
| DOIs | |
| Publication status | Published - 2015 Dec 1 |
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All Science Journal Classification (ASJC) codes
- Business and International Management
- Strategy and Management
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Lower audit fees for women audit partners in Taiwan and why. / Huang, Ting Chiao; Chiou, Jeng Ren; Huang, Hua Wei; Chen, Jeng Fang.
In: Asia Pacific Management Review, Vol. 20, No. 4, 01.12.2015, p. 219-233.Research output: Contribution to journal › Article
TY - JOUR
T1 - Lower audit fees for women audit partners in Taiwan and why
AU - Huang, Ting Chiao
AU - Chiou, Jeng Ren
AU - Huang, Hua Wei
AU - Chen, Jeng Fang
PY - 2015/12/1
Y1 - 2015/12/1
N2 - We investigate whether women audit partners earn lower audit fees than their men colleagues. By examining 2002e2011 fee data for audit engagements in Taiwan, where the names of signing audit partners are disclosed, we find that audit engagements with women audit partners are related to significantly lower audit fees than those with men counterparts. Furthermore,we document that such fee difference is aggravated in the industries with fewer women audit partners, cannot be explained by the differences in audit quality and audit reporting lags, and is robust to controlling for firm fixed effects. Our finding provides evidence to support the existence of fee discrimination against women audit partners in Taiwan's auditing industry. Our results should be of interests to audit firms with regard to human resource decisions.
AB - We investigate whether women audit partners earn lower audit fees than their men colleagues. By examining 2002e2011 fee data for audit engagements in Taiwan, where the names of signing audit partners are disclosed, we find that audit engagements with women audit partners are related to significantly lower audit fees than those with men counterparts. Furthermore,we document that such fee difference is aggravated in the industries with fewer women audit partners, cannot be explained by the differences in audit quality and audit reporting lags, and is robust to controlling for firm fixed effects. Our finding provides evidence to support the existence of fee discrimination against women audit partners in Taiwan's auditing industry. Our results should be of interests to audit firms with regard to human resource decisions.
UR - http://www.scopus.com/inward/record.url?scp=84950294083&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=84950294083&partnerID=8YFLogxK
U2 - 10.1016/j.apmrv.2015.02.001
DO - 10.1016/j.apmrv.2015.02.001
M3 - Article
AN - SCOPUS:84950294083
VL - 20
SP - 219
EP - 233
JO - Asia Pacific Management Review
JF - Asia Pacific Management Review
SN - 1029-3132
IS - 4
ER -