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Do auditor and CFO gender matter to earnings quality? : Evidence from Sweden

Nasution, Damai and Jonnergård, Karin LU (2017) In Gender in Management: An International Journal
Abstract
Purpose
This study aims to examine the association between auditor and Chief Financial Officer (CFO hereafter) gender and earnings quality, utilising data from Sweden. This study also aims to examine whether interactions between auditor and CFO, which may affect a firm’s earnings quality, are associated with their gender. These aims are inspired by the notion that gender differences will be overruled by the rewards and socialisation into the occupational roles as suggested by the structural approach to gender.

Design/methodology/approach
This study uses a multivariate regression model to test its hypotheses. The sample consists of 976 firm-year observations covering the period 2008 to... (More)
Purpose
This study aims to examine the association between auditor and Chief Financial Officer (CFO hereafter) gender and earnings quality, utilising data from Sweden. This study also aims to examine whether interactions between auditor and CFO, which may affect a firm’s earnings quality, are associated with their gender. These aims are inspired by the notion that gender differences will be overruled by the rewards and socialisation into the occupational roles as suggested by the structural approach to gender.

Design/methodology/approach
This study uses a multivariate regression model to test its hypotheses. The sample consists of 976 firm-year observations covering the period 2008 to 2013.

Findings
The results show that gender of the auditor and CFO is not associated with earnings quality and the interactions between auditors and CFOs, which may affect earnings quality, are not associated with their gender. Consequently, the results give tentative support for the structural approach in gender studies in the accounting and auditing field.

Research limitations/implications
This study indicates that future research in gender studies should consider the structural approach based on the argument of gender similarities. This approach contends that work-related behaviour of females will more resemble males and this is caused by the socialisation process into the occupational role and the structure where they work (e.g. organisational and professional culture, work conditions, a compensation scheme, national culture, etc.) instead of gender.

Originality/value
This study contributes to the understanding whether gender - auditor and CFO gender – is associated with firms’ earnings quality and standing whether the interactions between auditor and CFO are associated with their gender, something that, to the best of our knowledge, has not been tested previously. It also re-introduces the structural approach within the gender research in the accounting and auditing field. (Less)
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to journal
publication status
in press
subject
in
Gender in Management: An International Journal
pages
35 pages
publisher
Emerald Group Publishing Ltd.
external identifiers
  • scopus:85026466242
ISSN
1754-2413
DOI
10.1108/GM-06-2016-0125
language
English
LU publication?
yes
id
537c939f-2266-4ce6-afdd-d0cfc4c0c75f
date added to LUP
2017-07-06 09:28:09
date last changed
2017-09-03 05:24:41
@article{537c939f-2266-4ce6-afdd-d0cfc4c0c75f,
  abstract     = {<b>Purpose</b><br/>This study aims to examine the association between auditor and Chief Financial Officer (CFO hereafter) gender and earnings quality, utilising data from Sweden. This study also aims to examine whether interactions between auditor and CFO, which may affect a firm’s earnings quality, are associated with their gender. These aims are inspired by the notion that gender differences will be overruled by the rewards and socialisation into the occupational roles as suggested by the structural approach to gender.<br/><br/><b>Design/methodology/approach</b><br/>This study uses a multivariate regression model to test its hypotheses. The sample consists of 976 firm-year observations covering the period 2008 to 2013.<br/><br/><b>Findings</b><br/>The results show that gender of the auditor and CFO is not associated with earnings quality and the interactions between auditors and CFOs, which may affect earnings quality, are not associated with their gender. Consequently, the results give tentative support for the structural approach in gender studies in the accounting and auditing field.<br/><br/><b>Research limitations/implications</b><br/>This study indicates that future research in gender studies should consider the structural approach based on the argument of gender similarities. This approach contends that work-related behaviour of females will more resemble males and this is caused by the socialisation process into the occupational role and the structure where they work (e.g. organisational and professional culture, work conditions, a compensation scheme, national culture, etc.) instead of gender.<br/><br/><b>Originality/value</b><br/>This study contributes to the understanding whether gender - auditor and CFO gender – is associated with firms’ earnings quality and standing whether the interactions between auditor and CFO are associated with their gender, something that, to the best of our knowledge, has not been tested previously. It also re-introduces the structural approach within the gender research in the accounting and auditing field.},
  author       = {Nasution, Damai and Jonnergård, Karin},
  issn         = {1754-2413},
  language     = {eng},
  month        = {05},
  pages        = {35},
  publisher    = {Emerald Group Publishing Ltd.},
  series       = {Gender in Management: An International Journal},
  title        = {Do auditor and CFO gender matter to earnings quality? : Evidence from Sweden},
  url          = {http://dx.doi.org/10.1108/GM-06-2016-0125},
  year         = {2017},
}