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CEO, CFO, and Audit Partner Gender, and Accounting Conservatism.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	CEO, CFO, and Audit Partner Gender, and Accounting Conservatism./
Author:	Hintz, Ceara.
Description:	1 online resource (80 pages)
Notes:	Source: Dissertations Abstracts International, Volume: 85-01, Section: A.
Contained By:	Dissertations Abstracts International85-01A.
Subject:	Gender studies. -
Online resource:	click for full text (PQDT)
ISBN:	9798379921927

CEO, CFO, and Audit Partner Gender, and Accounting Conservatism.
Hintz, Ceara.

CEO, CFO, and Audit Partner Gender, and Accounting Conservatism. - 1 online resource (80 pages)

Source: Dissertations Abstracts International, Volume: 85-01, Section: A.

Thesis (Ph.D.)--University of Denver, 2023.

Includes bibliographical references

I examine the association between CEO, CFO, and audit partner gender and accounting conservatism using a unique sample that encompasses hand-collected data. While accounting conservatism reflects less risky accounting choices, risk aversion theory indicates that females are more risk averse than males. I apply risk aversion theory to accounting conservatism and investigate two research questions: (i) Does the CEO or CFO and audit partner gender influence accounting conservatism? (ii) Does a female audit partner influence the relationship between a male CEO or CFO and accounting conservatism? Using skewness as a proxy of accounting conservatism, I test three hypotheses. The results support my hypotheses and show: (i) the presence of a male CEO or CFO is associated with lower accounting conservatism, (ii) accounting conservatism is higher among firms with a female audit partner, and (iii) the presence of a female audit partner on the engagement increases the level of accounting conservatism with the presence of male CFO. The results of this study inform regulators, audit firms, researchers, governance boards, and shareholders on how females in the role of CEO, CFO, and audit partner influence accounting conservatism.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2024

Mode of access: World Wide Web

ISBN: 9798379921927Subjects--Topical Terms:

1179195
Gender studies.
Subjects--Index Terms:

CEOIndex Terms--Genre/Form:

554714
Electronic books.

CEO, CFO, and Audit Partner Gender, and Accounting Conservatism.
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500 $a Source: Dissertations Abstracts International, Volume: 85-01, Section: A.
500 $a Advisor: Greiner, Adam J.
502 $a Thesis (Ph.D.)--University of Denver, 2023.
504 $a Includes bibliographical references
520 $a I examine the association between CEO, CFO, and audit partner gender and accounting conservatism using a unique sample that encompasses hand-collected data. While accounting conservatism reflects less risky accounting choices, risk aversion theory indicates that females are more risk averse than males. I apply risk aversion theory to accounting conservatism and investigate two research questions: (i) Does the CEO or CFO and audit partner gender influence accounting conservatism? (ii) Does a female audit partner influence the relationship between a male CEO or CFO and accounting conservatism? Using skewness as a proxy of accounting conservatism, I test three hypotheses. The results support my hypotheses and show: (i) the presence of a male CEO or CFO is associated with lower accounting conservatism, (ii) accounting conservatism is higher among firms with a female audit partner, and (iii) the presence of a female audit partner on the engagement increases the level of accounting conservatism with the presence of male CFO. The results of this study inform regulators, audit firms, researchers, governance boards, and shareholders on how females in the role of CEO, CFO, and audit partner influence accounting conservatism.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2024
538 $a Mode of access: World Wide Web
650 4 $a Gender studies. $3 1179195
653 $a CEO
653 $a CFO
653 $a Accounting conservatism
653 $a Audit partner
653 $a Shareholders
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690 $a 0635
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773 0 $t Dissertations Abstracts International $g 85-01A.
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