Title

Female audit committee members and their influence on audit fees

Date of this Version

2016

Document Type

Journal Article

Publication Details

Citation only

Aldamen, H., Hollindale, J., Ziegelmayer, J.L. (2016). Female audit committee members and their influence on audit fees. Accounting and Finance, 1-33.

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© 2016 AFAANZ

ISSN

1467-629X

Abstract

We test the relationship between female representation on the audit committee and audit fees for 624 Australian companies in the year 2011. A positive relationship is found, leading to the conclusion that female presence on audit committees influences the quality of the external audit. Further, we find that gender is the significant audit committee characteristic in predicting audit quality and that women on the audit committee strengthen the positive relationship between firm size and audit fees, and between risk and audit fees. Conversely, we find that female representation dampens the positive relationship between complexity and audit fees.

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This document has been peer reviewed.