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Critique of Quantitative and Qualitative Research: Female Auditors and Accruals Quality - Essay Example

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Critique of Quantitative and Qualitative Research: Female Auditors and Accruals Quality

Speci?cally, we aim to assess whether and how female auditors affect the quality of ?nancial reporting. Behavioral differences between men and women form the basis of this study. Taking into consideration the presumption that there is the existence of gender-based differences in the process of cognitively processing information, diligence, conservatism, overcon?dence, and risk tolerance, Ittonen et al (206) linked these differences to the quality of audit reports in a firm. Applying samples drawn from Finnish and Swedish NASDAQ OMX-listed firms, alternative panel regressions of abnormal accruals on female auditor variables and firm-specific controls revealed a strong relationship between gender and quality of audit reports. As the study suggests, firms with female audit engagement partners have smaller abnormal accruals. As such, differences in behaviorisms between men and women have significant implications on the quality of auditing and financial reporting Type of Research Since this study combines elements of both qualitative and quantitative research, it therefore is a quasi-quantitative research. Qualitative research is an investigation a well-developed theory, incorporating well-specified variables measurable using quantitative methods. Qualitative research extensively uses data to test hypothesis of the study. This research particularly uses a hypothesis, which the authors sought to test using numerical data. From their hypothesis, external auditors have constantly reported interesting results in organizations whose auditor are either male or female. External auditors’ reports have revealed that organizations with female auditors are of higher quality than those with male auditors. This formed the basis for the research hypothesis, “The client ?rms of female audit engagement partners have higher accruals quality than ?rms audited by male audit partners” Ittonen et al (209), which sought to investigate the relationship between gender and quality. The research empirically tested the quality of accruals quality by estimating the magnitude of abnormal accruals in reported earnings. Based on gender differences exhibited while processing information, diligence, conservatism, and risk tolerance, the research hypothesizes that female auditors constrain the degree of earnings for the management in general. Details of the Research Design Theory identification and evaluation This paper gives an extensive and well-researched review of available literature on psychology and behavioral economics (Ittonen et al 205). Through research, the paper establishes that there exist gender differences in n cognitive information processing, diligence, conservatism, overcon?dence, and risk tolerance, which they link with the auditing process. Theoretically, the paper points out the behavioral differences between men and women formed the hypothesis for this study, which the researchers sought to prove with numerical data obtained from two listed firms, Finnish and Swedish NASDAQ OMX. Theories in existing literature, and ones forming important basis for this study focus on behavioral differences between men and women. While it is hard to influence decisions that women arrive at, it is easy to influence male decisions. As such, the quality of male audited reports in most cases is compromising, compared to that of women. Subsequently, the researchers conducted a study on two firms to establish the relationship between gender and the quality of audited reports. Accordingly, the researchers were able to draw a research hypothesis based on this literature. It substantially used a pool of available lite ...Show more


This paper investigates the relationship between the quality of accruals and the gender of the audit engagement partner in the firm.It seeks to determine whether female auditors have any particular influence on the quality of audit reports…
Author : balistrerigarri
Critique of Quantitative and Qualitative Research: Female Auditors and Accruals Quality
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