7 juin 2016 : Fahim JAVED, doctorant en Sciences de Gestion
"Does Female Audit Fee Premium Associated with IFRS Adoption ?"
This study empirically examines the existence of female audit fee premium (i.e. higher audit fee for female audit partners) and the impact of IFRS adoption on female audit fee premium.
Our sample comprises of 371 French firms from CAC All-shares index listed on Euro-next Paris during the period 2001-2010.
Overall, the results of our study suggest the presence of female audit fee premium (by about 10 Percent).
Further we investigate the impact of IFRS adoption on the female audit fee premium. The results show that after the adoption of new accounting standards coefficient of female partner becomes statistically significant.
The findings of our study are robust using propensity score matching.
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