Publications séminaires GAINS, ARGUMANS

le 15 décembre 2017 Fahim Javed et Mehdi Nekhili

« Auditor Pair Reputation and Female Audit Fee Premium : A Case of Mandatory Joint Audits  »

Abstract :

In this study, we focus on joint auditor pair composition and we investigate the extent to which female audit fee premium is influenced by auditor pair reputation (i.e., two Big 4 auditors (BB) or Big 4 auditor paired with a non-Big 4 auditor (BS)).
We control for differences in client firm characteristics between clients firms of two Big 4 auditors and one Big 4 auditor by using propensity score matching.
We employ system GMM approach on a sample of 371 French listed firms from 2002 to 2010. Our results show that presence of a female auditor among joint auditor pairs results in audit fee premium.
Further, our results show that audit fee premium earned by BS auditor pair is higher than that of earned by BB auditor pair.
These findings indicate that disproportional risk sharing in auditor pair with a female auditor may incite engagement partners to charge extra fee premium.

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