The comparability of financial statements is an important research topic in accounting literature. The introduction of the International Financial Reporting Standards (IFRS) in Europe has not eliminated the need for research concerning this topic, on the contrary. Several studies already...

Overconfidence has been a hot topic in judgment and decision-making research. The overconfidence effect describes, among other things, the tendency of people to believe that their judgment is more accurate than it really is. Auditing judgment and decision making research has always had much...

Women are still a minority in the audit profession, especially at the partner level. An increasing amount of literature has explored the sources of this gender inequality. Past studies have, however, neglected the possibility that the processes that lead to the (re)production of gender...

Although the proportion of women in the audit profession has increased sharply during the last quart of the 20th century, they remain to date a minority in a male-dominated profession. While an equal number of women and men have been entering the profession for over two decades, they are not...

Audit quality is a much studied issue. Recently, various auditing researchers have looked at the idea that audit quality may be systematically related to the auditor being male or female. Although this seams a genuine research question, the approach adopted by these researchers (incorporating...

This study investigates the existence of a female audit fee premium audit fees for female audit engagement partners from Belgian firms that were audited by 93 female and 599 male audit partners during the period 2008–2011. The results suggest that client firms pay higher audit fees female...

Previous research has hinted a potential impact of auditor gender on audit quality. It appears that, for example, men are less risk-averse than women. Female auditors may, therefore, express more severe audit opinions than male auditors. This paper addresses a potential major bias underlying the...