Credit rating agency response to appointment of female audit partners: Evidence from the UK

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation Pub Date : 2023-03-01 DOI:10.1016/j.intaccaudtax.2023.100525

Andrews Owusu , Alaa Mansour Zalata

引用次数: 2

Abstract

We study the impact of appointing women as audit partners from a credit rating agency perspective. We investigate whether credit rating agencies value the appointment of women to audit partner positions differently than when men are appointed. This study uses a United Kingdom (UK) balanced panel data of 2472 firm-year observations of public quoted companies from 2009 to 2016 and analyzes how credit rating agencies respond to such appointments. We find a more positive credit score reaction after appointment of a female audit partner than that following the appointment of a male audit partner. This finding suggests that, from a credit rating agency perspective, there seems to be a business case for a particular gender when it comes to appointing audit partners.

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信用评级机构对任命女性审计合伙人的回应：来自英国的证据

我们从信用评级机构的角度研究了任命女性为审计合伙人的影响。我们调查了信用评级机构对任命女性审计合伙人职位的重视程度是否与任命男性不同。这项研究使用了英国（UK）2009年至2016年2472家上市公司年度观察的平衡面板数据，并分析了信用评级机构对此类任命的反应。我们发现，在任命女性审计合伙人后，信用评分反应比任命男性审计合伙人后更积极。这一发现表明，从信用评级机构的角度来看，在任命审计合伙人时，似乎有特定性别的商业理由。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.