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Critique of Quantitative and Qualitative Research: Female Auditors and Accruals Quality
Finance & Accounting
Pages 5 (1255 words)
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…
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. ...
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