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Keywords: abnormal accruals
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2013) 27 (2): 205–228.
Published: 01 June 2013
... that female auditors may improve accruals quality. Using a sample of Finnish and Swedish NASDAQ OMX-listed firms, we run several alternative panel regressions of abnormal accruals on female auditor variables and firm-specific controls. The results suggest that firms with female audit engagement partners...
