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Gender Diversity and Audit Fees Across Diverse Institutional Settings
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Author(s): Kurt Desender (Universidad Carlos III de Madrid, Spain)and Mónica López Puertas-Lamy (Universidad Carlos III de Madrid, Spain)
Copyright: 2025
Pages: 34
Source title:
Contemporary Innovations in Reporting and Analysis
Source Author(s)/Editor(s): Fábio Albuquerque (Lisbon Accounting and Business School (ISCAL), Instituto Politécnico de Lisboa, Portugal & Research Center on Accounting and Taxation (CICF), Instituto Politécnico do Cávado and Ave (IPCA), Barcelos, Portugal)and Paula Gomes dos Santos (Lisbon Accounting and Business School, Instituto Politécnico de Lisboa, Portugal & COMEGI, Portugal)
DOI: 10.4018/979-8-3693-5923-5.ch010
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Abstract
This Study examines whether and how gender diversity at the board and top management team (TMT) level, as well as commitment to the UN's Sustainable Development Goal on Gender Equality (SDG5), influences financial reporting quality by studying the independent auditors' assessment of the risk of material misstatement. Employing a large global dataset, they find a positive relationship between board gender diversity and audit fees, which is consistent with an active monitoring role by the board. In contrast, we do not find a significant effect of TMT gender diversity, nor for the firm's commitment to the SDG Goal on Gender Equality. In addition, we find that the relationship between board gender diversity and audit fees is mainly driven by firms in countries without mandatory board gender quotas, and that the results are especially strong in settings where there is a lower perception of corruption and a greater representation of females in parliament.
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