Does Audit Partner Gender Matter? A Comparative Study of Earnings Management Practices Fathia Fathia1,*, Arung Gihna Mayapada1, Rahayu Indriasari1, Muliati Muliati1, Jamaluddin Jamaluddin1, Muhammad Ilham Pakawaru1
Accounting Department, Faculty of Economics and Business, Tadulako University
Abstract
This study examines whether audit partner gender is associated with differences in audit quality, as proxied by the extent of earnings management in client firms. We use multiple earnings management indicators, including both accrual-based and real earnings management, to provide a comprehensive view of reporting behavior. Based on a sample of Indonesian manufacturing firms from 2011 to 2024, we find a significant difference in earnings management practices between firms audited by female and male audit partners. Specifically, our results show that firms audited by female partners tend to have lower levels of both accrual and real earnings management. These findings imply that the gender of the audit partner can play an important role in enhancing financial reporting quality by affecting audit outcomes.
Keywords: Audit partner gender, Audit quality, Earnings management, Indonesia.
