Female Audit Partners and Accruals Quality in Indonesia

Gender issue has been an interesting topic to be discussed, including in the field of accounting and auditing. Prior research has indicated that due to gender-based difference in diligence, conservatism, and risk tolerance, female auditors may improve audit quality. A recent research conducted by a group of researchers from Bina Nusantara University and Victoria University of Wellington discussed the relationship between female audit partner and accrual quality, an area that has never been explored before. One of the indicators of audit quality is accruals quality, hence the researchers investigated whether female audit partner can improve accrual quality. The researchers found that the existence of female audit partners is not associated with smaller abnormal accruals, which implies that earnings management practice is not limited by the presence of female auditors. Since the research result concluded that there is no significant relationship between audit partner and accrual quality, it could said that gender is not an important factor for audit quality in Indonesian firms. The publication can be accessed at

https://www.emerald.com/insight/content/doi/10.1108/JAEE-03-2019-0054/full/html

(AL)