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Audit Partner Facial Traits, Gender, And Career Outcomes

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We evaluate two potential factors that could drive the positive effect of partner gender diversity, namely, the perspective-broadening and the human capital factors, and show

Audit Partner Assignments and Audit Quality in the United States

Audit partner facial traits, gender, and career outcomes. Article. Oct 2023; ACCOUNT ORG SOC; Yuzhou Chen; Chezham L. Sealy ; Quinn Swanquist; Robert Lowell

PPT - Gender Audits - ICPS PowerPoint Presentation, free download - ID ...

A long line of psychology research suggests that people develop underlying behavioral trait expectations based on facial characteristics, and that these appearance-based trait inferences

Gender and attractiveness of audit partners, by themselves, seemed to have little association with client portfolios. Audit partners—male or female—with traditionally masculine

Audit partner facial traits, gender, and career outcomes. https://doi.org/10.1016/j.aos.2023.101513 · Journal: Accounting, Organizations and Society, 2023, p. 101513. Publisher: Elsevier BV

  • Accounting, Organizations and Society, Elsevier
  • Audit partner facial traits, gender, and career outcomes
  • A Corporate Beauty Contest

We hypothesize that an auditor partner’s facial structure (facial width-to-height ratios, fWHR) is a visible ex-ante cue to substantive evaluation of their ethical behaviors and

Audit partner workload, gender and audit quality

Our experiments, studying the facial traits of CEOs using nearly 2,000 subjects, link facial characteristics to both CEO compensation and performance. In one experiment, we use

This study fills this gap in the literature by examining the association between gender counter-stereotypical facial traits and career outcomes for audit partners. Our findings

Our study examines whether gender-diverse engagement partners constrain unethical earnings management behavior in a French mandatory joint audit setting.

In this study, we examine the relation between audit partners‘ appearances and their career outcomes. Using independent ratings of audit partners’ facial traits, we find that

Models for H1. We begin the sample with all audit opinions issued by the U.S. audit firms over the year of 2016–2017. Since the PCAOB publishes engagement partners‘

Audit partner facial traits, gender, and career outcomes. Accounting, Organizations and Society, Vol. 112. Beyond the IPO horizon: Understanding the determinants and

  • Audit partner ethnicity and salient audit phenomena
  • Audit partner workload, gender and audit quality
  • Audit Partner Facial Traits, Gender, and Career Outcomes
  • Audit Partner Characteristics and Their Impacts on Audit Quality

Request PDF | The Gender Effects of Audit Partners on Audit Outcomes: Evidence of Rule 3211 Adoption | This paper investigates whether the impact of PCAOB Rule 3211 on the quality and cost of

6 月 8 日上午， 澳大利亚格里菲斯大学 副教授，澳大利亚会计金融协会（ AFAANZ ）会员、澳大利亚注册会计师协会（ CPA ）会员和美国会计协会（ AAA ）会员 ， 胡

We hypothesize that an auditor partner’s facial structure (facial width-to-height ratios, fWHR) is a visible ex-ante cue to substantive evaluation of their ethical behaviors and

Audit partner workload, gender and audit quality Journal of Applied Accounting Research . 10.1108/jaar-08 has shown that financial reporting outcomes are influenced by the audit

In this study, we examine the relation between audit partners’ appearances and their career outcomes. Using independent ratings of audit partners’ facial traits, we find that

The ILO Participatory Gender Audit | ITCILO

To protect their reputation and alleviate their career concerns, female audit partners may exert even more effort to ensure the post-adoption periods‘ audit quality. In this

“Audit Partner Facial Traits, Gender, and Career Outcomes” 2024. Coauthors: Yuzhou Chen, Chez Sealy, and Robert Whited. Accounting, Organizations and Society. “Control Variables in

In this study, we examine the relation between audit partners‘ appearances and their career outcomes. Using independent ratings of audit partners’ facial traits, we find that

Building on the work of Berglund and Eshleman (2019), who demonstrated the impact of ethnic similarity between the client manager and the audit partner on audit outcomes,

Using the Chinese setting where two partners are assigned to lead each engagement, we find that gender-diverse partner pairs improve audit quality compared to same

Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management in audit outcomes for male and female auditors (Lennox and Wu 2018). Findings from experimental

Varying audit partner attributes, including gender, age, location, and expertise, play important roles in explaining audit outcome disparities. The extant literature underscores

Public company audits are not homogenous. Varying audit partner attributes, including gender, age, location, and expertise, play important roles in explaining audit outcome