If you thought, as I did, that they were comparing the efficacy of man vs woman auditors, you aren't alone. They are comparing audit committees that contained woman auditors with those who did...
If you thought, as I did, that they were comparing the efficacy of man vs woman auditors, you aren't alone. They are comparing audit committees that contained woman auditors with those who did not. From the abstract:
The findings of the present research suggest that the quality of financial reports is enhanced when women with accounting knowledge serve on the audit committee. This study highlights the significance of diversity
If you thought, as I did, that they were comparing the efficacy of man vs woman auditors, you aren't alone. They are comparing audit committees that contained woman auditors with those who did not. From the abstract: