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

Only on StudentShare

Extract of sample
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. ...Show more

Summary

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
Save Your Time for More Important Things
Let us write a custom essay on your topic
"Critique of Quantitative and Qualitative Research: Female Auditors and Accruals Quality"
with a personal 20% discount.
Find out more

Related Essays

Does the rotation of auditors improve the quality of auditing?
Whitehouse suggested that this is only achievable through quality audit (par. 3). However, according to the U.K. Competition Commission, most audit firms and public companies in the country are too interdependent, thus compromising the objectivity and skepticism that is intended to safeguard interests of shareholders.
7 pages (1750 words) Essay
Does the rotation of auditors improve the quality of auditing?
There are those that argue that long-term relationships (auditor tenure) build more knowledge about the firm and its accounting procedures which, in turn, translates into more effective auditing practice and skills. Other stakeholders in the business world believe that audit quality is reduced when rotating auditors due to the lack of familiarity about business processes and accounting, thus impacting the ability of auditors to do a thorough job in assessing best practice within the organisation.
8 pages (2000 words) Essay
PUB 5473 Public Budgeting Online Fall 2013
An analysis of the budget requirements of the bureau will help us understand the disbursements and cash requirements of the bureau against its various functions. This will help us comprehend and get a better picture of FPDR’s plan for financing enterprise and resources during the period 2013-2014.The organizational working of Bureau of Fire & Police Disability & Retirement (FPDR) is organized into four programs namely Administration and Support, Disability and Death Benefits, Retirement System Payments and Oregon Public Employees Retirement System (PERS) Contributions.
15 pages (3750 words) Essay
Does the rotation of auditors improve the quality of auditing?
In this context, the Sarbanes-Oxley act was implemented in the US that aimed at bringing back public faith in financial reports. The Sarbanes-Oxley Act made it mandatory for the auditor to be replaced after every five years in the US. The European Commission, however, did not mandate a compulsory auditor rotation, and recommended in its proposal implementation of audit firm rotation and change of audit firms every six to nine years (European Commission, 2010).2 Globally, mixed approaches have been adopted as regard MAR, and in many countries such as the UK, audit partner rotation is given preference over firm rotation, while the regulators in Germany, the US and the UK have derived that pote
7 pages (1750 words) Essay
Rotation of Auditors Improving Quality of Audits
The rotation of auditors is one of the criteria that propose towards the quality of audit in most of the cases.The integrity of the financial statements is contingent upon the audit. Audit of the financial statements elaborates the dependability of the users of the financial statements upon the reliability of the information provided in the financial statement.
6 pages (1500 words) Essay
Does the rotation of auditors improve the quality of auditing?
In general, auditing is fundamentally described as the systematic evaluation and the authentication of financial along with accounting records of a specific business organisation (Rathore, 2008; University of Mumbai, n.d.). It can thus be affirmed from a broader perspective that the auditing ensures the financial reports and the business finances of a specific organisation are appropriately reported and most vitally, effectively utilised (BMQR.org, 2011; Kumara & Sharma, 2011).
8 pages (2000 words) Essay
Does the rotation of auditors improve the quality of auditing?
It has also challenged numerous businesses, in the event of economic crisis by translating into high systemic risks and financial instabilities. Over the past, numerous corporations collapsed because they worked on wrong assumptions that failed to fully reflect the condition of their finances.
8 pages (2000 words) Essay
Does the rotation of auditors improve the quality of auditing?
This provision principally attempts towards ensuring that auditors are provided with better independence in their auditing operations as well as towards assuring that investors are offered with better confidence on the financial reports published following the auditing process.
8 pages (2000 words) Essay
Find out how much would it cost
to get a custom paper written by a pro under your requirements!
Win a special DISCOUNT!
Put in your e-mail and click the button with your lucky finger
Your email
YOUR PRIZE:
Apply my DISCOUNT