Assessing the Quality and Transparency of Financial Audit Reporting in the Context of Gender Differences – Evidence from Companies Listed on the Regulated Market
Analyzing the impact of gender differences in financial auditing has become an important research issue with the aim of promoting equity and fairness within profession, on the one hand, and to determine the impact that gender disparities may have on quality, diversity and innovation in financial aud...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Editura Universităţii „Alexandru Ioan Cuza” din Iaşi / Alexandru Ioan Cuza University of Iasi Publishing house
2025-03-01
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| Series: | Scientific Annals of Economics and Business |
| Subjects: | |
| Online Access: | https://saeb.feaa.uaic.ro/index.php/saeb/article/view/2977 |
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| Summary: | Analyzing the impact of gender differences in financial auditing has become an important research issue with the aim of promoting equity and fairness within profession, on the one hand, and to determine the impact that gender disparities may have on quality, diversity and innovation in financial auditing, on the other hand. Quality and transparency are important elements that characterize audit reporting as they contribute to providing reliable and relevant information to stakeholders. Including the impact of gender differences in this equation helps to highlight how quality is perceived, as well as to identify associated risks, evaluate the audit process and communicate audit results. The aim of this study is to investigate how the gender of the signatory of the audit report influences the level of quality and transparency of the issued report, the sample including the firms listed on the Regulated Market of the Bucharest Stock Exchange (BSE) that are subject to the audit of annual financial statements for period 2016-2022. Regression and multiple correspondence factor analysis models are applied on 469 observations. The results of this study show that the quality and transparency of reporting in financial auditing are influenced by gender differences, with mixed teams of auditors leading to higher quality of reporting. Obtaining these results underscores the importance of investigating and raising awareness of the impact of gender disparities in financial auditing and the need to address this issue with utmost care and objectivity in efforts to promote a fairer and more efficient audit profession. |
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| ISSN: | 2501-3165 |