Female audit partners and extended audit reporting: UK evidence

Tarek Abdelfattah, Mohamed Elmahgoub, Ahmed A. Elamer

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    This study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters (KAMs). Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely than male audit partners to disclose more KAMs with more details after controlling for both client and auditor attributes. Furthermore, female audit partners are found to use a less optimistic tone and provide less readable audit reports, compared to their male counterparts, suggesting that behavioral variances between female and male audit partners may have significant implications on their writing style. Therefore, this study offers new insights about the role played by audit partner gender on extended audit reporting. Our findings have important implications for audit firms, investors, policymakers and governments in relation to the development, implementation and enforcement of gender diversity.
    Original languageEnglish
    Number of pages21
    JournalJournal of Business Ethics
    Early online date15 Sept 2020
    Publication statusEarly online - 15 Sept 2020


    • Auditor gender
    • key audit matters
    • gender differences
    • extended audit reporting
    • tone
    • readability
    • UK


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