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首页> 外文期刊>International Journal of Business and Management >The Impact of Auditor’s Gender on Audit Fees: Case of Jordanian Auditors
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The Impact of Auditor’s Gender on Audit Fees: Case of Jordanian Auditors

机译：审计师性别对审计费用的影响：约旦审计师案

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摘要

The objective of this study is to examine the relation between audit fees and gender.5 semi-structured interviews were conducted with Jordanian licensed female auditors. On the other hand, other 5 semi-structured interviews were conducted with male auditors to increase scrutiny of previous results. Qualitative analysis was used to analyse the data.The result documents that there is no relation between audit fees and audit gender. Furthermore, findings of the interviews report other factors affecting audit fees, namely; audit quality and audit competence. On the other hand, findings of interviews with male auditors reveal that female auditors are more likely to reject unethical behaviours.This research is limited to the fact that audit fees depends on audit quality; and audit quality is dependent on the competence and independence of the external auditors.The findings may not accurately generalize to auditors’ reactions to client gender in practice due to few numbers of interviews.This study focuses on the possible gender-based differences in auditing which may have an impact on the fees paid by the audit clients.
机译：这项研究的目的是检查审计费用与性别之间的关系。5与约旦持照女审计师进行了半结构式访谈。另一方面，还与男性审核员进行了其他5次半结构化访谈，以加强对以前结果的审查。使用定性分析法对数据进行分析。结果表明，审计费用与审计性别之间没有关系。此外，访谈的结果报告了其他影响审计费用的因素，即：审核质量和审核能力。另一方面，对男性审计师的访谈结果表明，女性审计师更有可能拒绝不道德的行为。本研究仅限于以下事实：审计费用取决于审计质量;审计的质量取决于外部审计师的能力和独立性。由于访谈的次数很少，因此调查结果可能无法准确地概括为审计师对客户性别的反应。可能会影响审核客户支付的费用。

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