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Auditor Size and Auditor Conservatism in the Context of Key Audit Matters: The Moderating Role of Auditor Gender |
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| รหัสดีโอไอ | |
| Title | Auditor Size and Auditor Conservatism in the Context of Key Audit Matters: The Moderating Role of Auditor Gender |
| Creator | Erboon Ekasingh |
| Contributor | Weerapong Kitiwong, Naruanard Sarapaivanich |
| Publisher | คณะบริหารธุรกิจ เศรษฐศาสตร์และการสื่อสาร มหาวิทยาลัยนเรศวร |
| Publication Year | 2561 |
| Keyword | Auditor Conservatism, Key Audit Matters, Auditor Size, Auditor Gender |
| Abstract | We investigate whether the relationship between auditor size and auditor conservatism is conditional on auditor gender. Although prior studies have examined the relationship between auditor size, auditor gender and auditor conservatism, none has tested auditor conservatism in the context of Key Audit Matters (KAMs). We analyze the data of 341 listed companies in Thailand, where KAMs has been first implemented since 2016. We observe 593 firm-year observations from 2016 to 2017, when KAMs was first introduced and the subsequent year. The requirement to disclose the name of the engagement partner and the audit firm in Thailand also allows us to collect the proportion of female/male engagement partners in each firm. Our analyses, using the number and types of KAMs disclosed as measures of auditor conservatism, show that Big 4 (vs. non-Big 4) auditors disclose relatively higher number of KAMs and higher proportion of industry-common KAMs in their auditor's reports. This relationship is positively moderated by the withinaudit firm gender composition, particularly when the engagement partners are femaledominated. |
| Language | ENG |
| URL Website | http://www.bec.nu.ac.th/becic2018/ |
| Website title | BECIC2018 |
