Journal of International Accounting, Auditing and Taxation, Volume (59), No (2), Year (2025-12) , Pages (100706-100716)

Title : ( Do female audit partners matter for audit quality? Evidence from Iran )

Authors: javad oradi , Naser Makarem , Reza Hesarzadeh ,

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Abstract

We examine the link between female audit partners and audit quality in Iran, a patriarchal country with significant gender disparity, especially in upper organizational ranks. We analyze data from firms listed on the Tehran Stock Exchange from 2011 to 2020, where audit reports are signed by two partners: the engagement partner and the review partner. We find that the presence of a female engagement partner is associated with higher audit quality, measured by modified audit opinions (MAOs), audit failures, and audit fees. We also find that female review partners are associated with a higher likelihood of issuing an MAO and fewer audit failures; however, their impact on audit fees is not significant. In addition, the combination of two male audit partners (without a female audit partner) is associated with lower-quality audits, suggesting that gender diversity at the top level of audit teams contributes to audit quality in the Iranian setting. Further analysis shows that the impact of female engagement partners on MAOs and audit failure (audit fees) is more pronounced if they are appointed by private (state) audit firms.

Keywords

Gender diversity Female audit partners Audit quality Iran
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@article{paperid:1103347,
author = {Oradi, Javad and دکتر ناصر مکارم and Hesarzadeh, Reza},
title = {Do female audit partners matter for audit quality? Evidence from Iran},
journal = {Journal of International Accounting, Auditing and Taxation},
year = {2025},
volume = {59},
number = {2},
month = {December},
issn = {1061-9518},
pages = {100706--100716},
numpages = {10},
keywords = {Gender diversity Female audit partners Audit quality Iran},
}

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%0 Journal Article
%T Do female audit partners matter for audit quality? Evidence from Iran
%A Oradi, Javad
%A دکتر ناصر مکارم
%A Hesarzadeh, Reza
%J Journal of International Accounting, Auditing and Taxation
%@ 1061-9518
%D 2025

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