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This study aims to contribute to the literature by offering a different sector and emphasising the importance of females in audit firm (AF) governance on audit firm performance (AFP).Design/methodology/approachOrdinary least squares (OLS) and instrument variables regression (IVREG) with two-stage least squares are used to test the paper’s hypotheses.FindingsBoth OLS and IVREG estimation results show that both the proportion of females and gender diversity at board and owner levels and the total number of shares of female owners seem to enhance the performance of AFs.Practical implicationsThese results may be important for policymakers and regulators to set a quota for women’s representation on AF governance or decide arrangements for women in AFs as in the regulations for the high hierarchical levels of other corporate firms.Originality/valueThis paper extends the current literature in the context of AFs in Turkey, positing that females in AF governance might enhance performance to a great extent.
Gender in Management: An International Journal – Emerald Publishing
Published: Mar 8, 2021
Keywords: Gender diversity; Audit firms; Audit firm performance
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