Skip to main content
main-content
Top

Hint

Swipe to navigate through the articles of this issue

Published in: Journal of Business Ethics 2/2022

08-02-2021 | Original Paper

Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management

Authors: Mehdi Nekhili, Fahim Javed, Haithem Nagati

Published in: Journal of Business Ethics | Issue 2/2022

Login to get access
share
SHARE

Abstract

Our study examines whether gender-diverse engagement partners constrain unethical earnings management behavior in a French mandatory joint audit setting. The investigation of the joint audit setting, by raising concerns about audit team organization and management, provides new insights into how gender-diverse audit partners contribute to the effectiveness of audit decision-making, resulting in reduced earnings management. The need for effective collaboration and communication between joint auditors may foster a transformational leadership style on the part of audit engagement partners. In this regard, we argue that better interaction between male and female lead audit partners confers a comparative advantage on gender-diverse audit partners compared to all-male audit partners. In line with our expectation, our empirical results show that gender-diverse audit partners are negatively associated with discretionary accruals of client firms. Gender-diverse audit partners are also found to constrain earnings management irrespective of whether clients hire one or two brand-name audit firms. Finally, we find that the pervasiveness of earnings management declines when client firms switch from all-male audit partners to gender-diverse audit partners. Our findings underline the importance of considering audit partner gender by policy makers in contexts where joint audits are required or in countries that are considering introducing joint audits.
Footnotes
1
The literature proposes several incentives that might induce managers to manipulate earnings, such as decreasing the cost of transactions with stakeholders (Burgstahler and Dichev 1997), enhancing the amount of managers’ equity-based compensation (Bergstresser and Philippon 2006), or, in other circumstances, decreasing the firm’s value prior to management buyouts (Perry and Williams 1994).
 
2
Apart from bankruptcy cases, there are several negative consequences of earnings management, such as the loss of corporate reputation (Rodriguez-Ariza et al. 2016), an increase in social desirability bias (Johnson et al. 2011), inefficient resource allocation resulting in suboptimal investment decisions (McNichols and Stubben 2008), and the erosion of investor confidence in capital markets (Jain and Rezaee 2006).
 
3
The European Union 8th Directive obliged audit firms to disclose the identity of audit partners responsible for the engagement in 2006. In the UK, the Financial Reporting Council (FRC) also imposed a similar requirement in 2008. More recently, in the USA, the Public Company Accounting Oversight Board (PCAOB) rule 3211 became effective from January 31, 2017 requiring the disclosure of the identity of audit partners.
 
5
We start our sample period from 2002 because the data pertaining to various variables used in our study are not available prior to then.
 
6
Laurion et al. (2017) use both Google and LinkedIn, as valuable professional-oriented social networks, to investigate audit partner rotation among US publicly listed firms. We also examined the accuracy of data provided by LinkedIn by cross-checking with information gathered on audit partners in the official CNCC website (http://​annuaire.​cncc.​fr). No significant difference was observed between the two sources.
 
7
In a joint audit setting, the composition of the joint audit engagement partners may be two male, two female, or one male and one female. However, we eliminated the case where both engagement partners are female because there were very few observations of such instances (only 25 firm-year observations) and we restrict our analysis to comparison of male–female joint engagement partner pairs (hereafter gender-diverse engagement partners) and all-male engagement partner pairs. Specifically, we examine whether gender-diverse engagement partners constrain excessive earnings management compared to all-male engagement partners.
 
8
An increasing number of studies in the accounting and corporate governance literature use GMM estimation to examine various issues relating to quality of financial information, firm performance, earnings management and investors’ protection (e.g., Bennouri et al. 2015; Gull et al. 2018; Kang and Sivaramakrishnan 1995).
 
9
We exclude firm-years audited by two non-Big audit firms due to the smaller number of observations.
 
Literature
go back to reference Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit committee characteristics and restatements. Auditing: Journal of Practice and Theory, 23(1), 69–87. CrossRef Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit committee characteristics and restatements. Auditing: Journal of Practice and Theory, 23(1), 69–87. CrossRef
go back to reference Antle, R., & Nalebuff, B. (1991). Conservatism and auditor–client negotiations. Journal of Accounting Research, 29(Supplement), 31–54. CrossRef Antle, R., & Nalebuff, B. (1991). Conservatism and auditor–client negotiations. Journal of Accounting Research, 29(Supplement), 31–54. CrossRef
go back to reference Arellano, M., & Bond, S. (1991). Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations. The Review of Economic Studies, 58(2), 277–297. CrossRef Arellano, M., & Bond, S. (1991). Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations. The Review of Economic Studies, 58(2), 277–297. CrossRef
go back to reference Aries, E. (1976). Interaction patterns and themes of male, female, and mixed groups. Small Group Behavior, 7(1), 7–18. CrossRef Aries, E. (1976). Interaction patterns and themes of male, female, and mixed groups. Small Group Behavior, 7(1), 7–18. CrossRef
go back to reference Audousset-Coulier, S. (2015). Audit fees in a joint audit setting. European Accounting Review, 24(2), 347–377. CrossRef Audousset-Coulier, S. (2015). Audit fees in a joint audit setting. European Accounting Review, 24(2), 347–377. CrossRef
go back to reference Banerji, P., & Krishnan, V. (2000). Ethical preferences of transformational leaders: An empirical investigation. Leadership & Organization Development Journal, 21(8), 405–413. CrossRef Banerji, P., & Krishnan, V. (2000). Ethical preferences of transformational leaders: An empirical investigation. Leadership & Organization Development Journal, 21(8), 405–413. CrossRef
go back to reference Bark, A. S. H., Escartín, J., Schuh, S. C., & van Dick, R. (2016). Who leads more and why? A mediation model from gender to leadership role occupancy. Journal of Business Ethics, 139(3), 473–483. CrossRef Bark, A. S. H., Escartín, J., Schuh, S. C., & van Dick, R. (2016). Who leads more and why? A mediation model from gender to leadership role occupancy. Journal of Business Ethics, 139(3), 473–483. CrossRef
go back to reference Barton, J. (2005). Who cares about auditor reputation? Contemporary Accounting Research, 22(3), 549–586. CrossRef Barton, J. (2005). Who cares about auditor reputation? Contemporary Accounting Research, 22(3), 549–586. CrossRef
go back to reference Bass, B. M. (1985). Leadership and performance beyond expectations. New York: Free Press, Collier Macmillan. Bass, B. M. (1985). Leadership and performance beyond expectations. New York: Free Press, Collier Macmillan.
go back to reference Bass, B. M., Avolio, B. J., & Atwater, L. (1996). The transformational and transactional leadership of men and women. Applied Psychology, 45(1), 5–34. CrossRef Bass, B. M., Avolio, B. J., & Atwater, L. (1996). The transformational and transactional leadership of men and women. Applied Psychology, 45(1), 5–34. CrossRef
go back to reference Beattie, V., Fearnley, S., & Brandt, R. (2000). Behind the audit report: A descriptive study of discussions and negotiations between auditors and directors. International Journal of Auditing, 4(2), 177–202. CrossRef Beattie, V., Fearnley, S., & Brandt, R. (2000). Behind the audit report: A descriptive study of discussions and negotiations between auditors and directors. International Journal of Auditing, 4(2), 177–202. CrossRef
go back to reference Beaudoin, C. A., Cianci, A. M., & Tsakumis, G. T. (2015). The impact of CFOs’ incentives and earnings management ethics on their financial reporting decisions: The mediating role of moral disengagement. Journal of Business Ethics, 128(3), 505–518. CrossRef Beaudoin, C. A., Cianci, A. M., & Tsakumis, G. T. (2015). The impact of CFOs’ incentives and earnings management ethics on their financial reporting decisions: The mediating role of moral disengagement. Journal of Business Ethics, 128(3), 505–518. CrossRef
go back to reference Becker, C. L., DeFond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The effect of audit quality on earnings management. Contemporary Accounting Research, 15(1), 1–24. CrossRef Becker, C. L., DeFond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The effect of audit quality on earnings management. Contemporary Accounting Research, 15(1), 1–24. CrossRef
go back to reference Bennouri, M., Nekhili, M., & Touron, P. (2015). Does auditor reputation “discourage” related–party transactions? The French case. Auditing: A Journal of Practice and Theory, 34(4), 1–32. CrossRef Bennouri, M., Nekhili, M., & Touron, P. (2015). Does auditor reputation “discourage” related–party transactions? The French case. Auditing: A Journal of Practice and Theory, 34(4), 1–32. CrossRef
go back to reference Bergstresser, D., & Philippon, T. (2006). CEO incentives and earnings management. Journal of Financial Economics, 80(3), 511–529. CrossRef Bergstresser, D., & Philippon, T. (2006). CEO incentives and earnings management. Journal of Financial Economics, 80(3), 511–529. CrossRef
go back to reference Bernardi, R. A., & Arnold, D. F., Sr. (1997). An examination of moral development within public accounting by gender, staff level, and firm. Contemporary Accounting Research, 14(4), 653–668. CrossRef Bernardi, R. A., & Arnold, D. F., Sr. (1997). An examination of moral development within public accounting by gender, staff level, and firm. Contemporary Accounting Research, 14(4), 653–668. CrossRef
go back to reference Blundell, R., & Bond, S. (1998). Initial conditions and moment restrictions in dynamic panel data models. Journal of Econometrics, 87(1), 115–143. CrossRef Blundell, R., & Bond, S. (1998). Initial conditions and moment restrictions in dynamic panel data models. Journal of Econometrics, 87(1), 115–143. CrossRef
go back to reference Borna, S., & White, G. (2003). “Sex” and “gender”: Two confused and confusing concepts in the “women in corporate management” literature. Journal of Business Ethics, 47(2), 89–99. CrossRef Borna, S., & White, G. (2003). “Sex” and “gender”: Two confused and confusing concepts in the “women in corporate management” literature. Journal of Business Ethics, 47(2), 89–99. CrossRef
go back to reference Bruns, W., & Merchant, K. (1990). The dangerous morality of managing earnings. Management Accounting, 72(2), 22–25. Bruns, W., & Merchant, K. (1990). The dangerous morality of managing earnings. Management Accounting, 72(2), 22–25.
go back to reference Burgstahler, D., & Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24(1), 99–126. CrossRef Burgstahler, D., & Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24(1), 99–126. CrossRef
go back to reference Burns, J. M. (1978). Leadership. New York: Harper & Row. Burns, J. M. (1978). Leadership. New York: Harper & Row.
go back to reference Byrnes, J. P., Miller, D. C., & Schafer, W. D. (1999). Gender differences in risk taking: A meta–analysis. Psychological Bulletin, 125(3), 367–383. CrossRef Byrnes, J. P., Miller, D. C., & Schafer, W. D. (1999). Gender differences in risk taking: A meta–analysis. Psychological Bulletin, 125(3), 367–383. CrossRef
go back to reference Cameran, M., Ditillo, A., & Pettinicchio, A. (2018). Audit team attributes matter: How diversity affects audit quality. European Accounting Review, 27(4), 595–621. CrossRef Cameran, M., Ditillo, A., & Pettinicchio, A. (2018). Audit team attributes matter: How diversity affects audit quality. European Accounting Review, 27(4), 595–621. CrossRef
go back to reference Carey, P., & Simnett, R. (2006). Audit partner tenure and audit quality. The Accounting Review, 81(3), 653–676. CrossRef Carey, P., & Simnett, R. (2006). Audit partner tenure and audit quality. The Accounting Review, 81(3), 653–676. CrossRef
go back to reference Carlson, D. S., & Perrewe, P. L. (1995). Institutionalization of organizational ethics through transformational leadership. Journal of Business Ethics, 14(10), 829–838. CrossRef Carlson, D. S., & Perrewe, P. L. (1995). Institutionalization of organizational ethics through transformational leadership. Journal of Business Ethics, 14(10), 829–838. CrossRef
go back to reference Chen, Y., Chen, C. H., & Huang, S. L. (2010). An appraisal of financially distressed companies’ earnings management. Pacific Accounting Review., 22(1), 22–41. CrossRef Chen, Y., Chen, C. H., & Huang, S. L. (2010). An appraisal of financially distressed companies’ earnings management. Pacific Accounting Review., 22(1), 22–41. CrossRef
go back to reference Chen, C. Y., Lin, C. J., & Lin, Y. C. (2008). Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality? Contemporary Accounting Research, 25(2), 415–445. CrossRef Chen, C. Y., Lin, C. J., & Lin, Y. C. (2008). Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality? Contemporary Accounting Research, 25(2), 415–445. CrossRef
go back to reference Chi, H. Y., & Chin, C. L. (2011). Firm versus partner measures of auditor industry expertise and effects on auditor quality. Auditing: A Journal of Practice and Theory, 30(2), 201–229. CrossRef Chi, H. Y., & Chin, C. L. (2011). Firm versus partner measures of auditor industry expertise and effects on auditor quality. Auditing: A Journal of Practice and Theory, 30(2), 201–229. CrossRef
go back to reference Chi, W., Myers, L. A., Omer, T. C., & Xie, H. (2017). The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality. Review of Accounting Studies, 22(1), 361–391. CrossRef Chi, W., Myers, L. A., Omer, T. C., & Xie, H. (2017). The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality. Review of Accounting Studies, 22(1), 361–391. CrossRef
go back to reference Chung, J., & Monroe, G. (1998). Gender differences in information processing: An empirical test of the hypothesis-confirming strategy in an audit context. Accounting and Finance, 38(2), 265–279. CrossRef Chung, J., & Monroe, G. (1998). Gender differences in information processing: An empirical test of the hypothesis-confirming strategy in an audit context. Accounting and Finance, 38(2), 265–279. CrossRef
go back to reference Chung, J., & Monroe, G. S. (2001). A research note on the effects of gender and task complexity on an audit judgment. Behavioral Research in Accounting, 13(1), 111–125. CrossRef Chung, J., & Monroe, G. S. (2001). A research note on the effects of gender and task complexity on an audit judgment. Behavioral Research in Accounting, 13(1), 111–125. CrossRef
go back to reference Cohen, J., Krishnamoorthy, G., & Wright, A. M. (2002). Corporate governance and the audit process. Contemporary Accounting Research, 19(4), 573–594. CrossRef Cohen, J., Krishnamoorthy, G., & Wright, A. M. (2002). Corporate governance and the audit process. Contemporary Accounting Research, 19(4), 573–594. CrossRef
go back to reference Cohen, J. R., Pant, L. W., & Sharp, D. J. (2001). An examination of differences in ethical decision-making between Canadian business students and accounting professionals. Journal of Business Ethics, 30(4), 319–336. CrossRef Cohen, J. R., Pant, L. W., & Sharp, D. J. (2001). An examination of differences in ethical decision-making between Canadian business students and accounting professionals. Journal of Business Ethics, 30(4), 319–336. CrossRef
go back to reference Conroy, S. J., Emerson, T. L., & Pons, F. (2010). Ethical attitudes of accounting practitioners: Are rank and ethical attitudes related? Journal of Business Ethics, 91(2), 183–194. CrossRef Conroy, S. J., Emerson, T. L., & Pons, F. (2010). Ethical attitudes of accounting practitioners: Are rank and ethical attitudes related? Journal of Business Ethics, 91(2), 183–194. CrossRef
go back to reference Croson, R., & Gneezy, U. (2009). Gender differences in preferences. Journal of Economic Literature, 47(2), 448–474. CrossRef Croson, R., & Gneezy, U. (2009). Gender differences in preferences. Journal of Economic Literature, 47(2), 448–474. CrossRef
go back to reference Dambrin, C., & Lambert, C. (2008). Mothering or auditing? The case of two Big Four in France. Accounting, Auditing and Accountability Journal, 21(4), 474–506. CrossRef Dambrin, C., & Lambert, C. (2008). Mothering or auditing? The case of two Big Four in France. Accounting, Auditing and Accountability Journal, 21(4), 474–506. CrossRef
go back to reference Dambrin, C., & Lambert, C. (2012). Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy. Critical Perspectives on Accounting, 23(1), 1–16. CrossRef Dambrin, C., & Lambert, C. (2012). Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy. Critical Perspectives on Accounting, 23(1), 1–16. CrossRef
go back to reference Dechow, P. (1994). Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of Accounting and Economics, 18(1), 3–42. CrossRef Dechow, P. (1994). Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of Accounting and Economics, 18(1), 3–42. CrossRef
go back to reference Dechow, P., Ge, W., & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50(2/3), 344–401. CrossRef Dechow, P., Ge, W., & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50(2/3), 344–401. CrossRef
go back to reference Dechow, P., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 70(2), 193–225. Dechow, P., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 70(2), 193–225.
go back to reference DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2), 275–326. CrossRef DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2), 275–326. CrossRef
go back to reference Dillard, J. F., & Yuthas, K. (2002). Ethical audit decisions: A structuration perspective. Journal of Business Ethics, 36(1–2), 49–64. CrossRef Dillard, J. F., & Yuthas, K. (2002). Ethical audit decisions: A structuration perspective. Journal of Business Ethics, 36(1–2), 49–64. CrossRef
go back to reference Dionne, S. D., Yammarino, F. J., Atwater, L. E., & Spangler, W. D. (2004). Transformational leadership and team performance. Journal of Organizational Change Management, 17(2), 177–193. CrossRef Dionne, S. D., Yammarino, F. J., Atwater, L. E., & Spangler, W. D. (2004). Transformational leadership and team performance. Journal of Organizational Change Management, 17(2), 177–193. CrossRef
go back to reference Druskat, V. U. (1994). Gender and leadership style: Transformational and transactional leadership in the Roman Catholic Church. The Leadership Quarterly, 5(2), 99–119. CrossRef Druskat, V. U. (1994). Gender and leadership style: Transformational and transactional leadership in the Roman Catholic Church. The Leadership Quarterly, 5(2), 99–119. CrossRef
go back to reference Eagly, A. H., Johannesen-Schmidt, M. C., & Van Engen, M. L. (2003). Transformational, transactional, and laissez-faire leadership styles: A meta-analysis comparing women and men. Psychological Bulletin, 129(4), 569–591. CrossRef Eagly, A. H., Johannesen-Schmidt, M. C., & Van Engen, M. L. (2003). Transformational, transactional, and laissez-faire leadership styles: A meta-analysis comparing women and men. Psychological Bulletin, 129(4), 569–591. CrossRef
go back to reference Elias, R. Z. (2002). Determinants of earnings management ethics among accountants. Journal of Business Ethics, 40(1), 33–45. CrossRef Elias, R. Z. (2002). Determinants of earnings management ethics among accountants. Journal of Business Ethics, 40(1), 33–45. CrossRef
go back to reference Eynon, G., Hills, N. T., & Stevens, K. T. (1997). Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession. Journal of Business Ethics, 16(12–13), 1297–1309. CrossRef Eynon, G., Hills, N. T., & Stevens, K. T. (1997). Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession. Journal of Business Ethics, 16(12–13), 1297–1309. CrossRef
go back to reference Feingold, A. (1994). Gender differences in personality: A meta-analysis. Psychological Bulletin, 116(3), 429–456. CrossRef Feingold, A. (1994). Gender differences in personality: A meta-analysis. Psychological Bulletin, 116(3), 429–456. CrossRef
go back to reference Fenwick, G. D., & Neal, D. J. (2001). Effect of gender composition on group performance. Gender, Work & Organization, 8(2), 205–225. CrossRef Fenwick, G. D., & Neal, D. J. (2001). Effect of gender composition on group performance. Gender, Work & Organization, 8(2), 205–225. CrossRef
go back to reference Fischer, M., & Rosenzweig, K. (1995). Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of Business Ethics, 14(6), 433–444. CrossRef Fischer, M., & Rosenzweig, K. (1995). Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of Business Ethics, 14(6), 433–444. CrossRef
go back to reference Francis, J. R., Maydew, E. L., & Sparks, H. C. (1999). The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice and Theory, 18(2), 17–34. CrossRef Francis, J. R., Maydew, E. L., & Sparks, H. C. (1999). The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice and Theory, 18(2), 17–34. CrossRef
go back to reference Francis, J. R., Michas, P. N., & Seavey, S. E. (2013). Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries. Contemporary Accounting Research, 30(1), 325–355. CrossRef Francis, J. R., Michas, P. N., & Seavey, S. E. (2013). Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries. Contemporary Accounting Research, 30(1), 325–355. CrossRef
go back to reference Francis, J. R., Richard, C., & Vanstraelen, A. (2009). Assessing France’s joint audit requirement: Are two heads better than one? Auditing: A Journal of Practice and Theory, 28(2), 35–63. CrossRef Francis, J. R., Richard, C., & Vanstraelen, A. (2009). Assessing France’s joint audit requirement: Are two heads better than one? Auditing: A Journal of Practice and Theory, 28(2), 35–63. CrossRef
go back to reference Gibbins, M., McCracken, S., & Salterio, S. E. (2010). The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship. Accounting, Organizations and Society, 35(6), 579–595. CrossRef Gibbins, M., McCracken, S., & Salterio, S. E. (2010). The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship. Accounting, Organizations and Society, 35(6), 579–595. CrossRef
go back to reference Greenfield, A. C., Norman, C. S., & Wier, B. (2008). The effect of ethical orientation and professional commitment on earnings management behavior. Journal of Business Ethics, 83(3), 419–434. CrossRef Greenfield, A. C., Norman, C. S., & Wier, B. (2008). The effect of ethical orientation and professional commitment on earnings management behavior. Journal of Business Ethics, 83(3), 419–434. CrossRef
go back to reference Gul, F. A., Fung, S. Y. K., & Jaggi, B. (2009). Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise. Journal of Accounting and Economics, 47(3), 265–287. CrossRef Gul, F. A., Fung, S. Y. K., & Jaggi, B. (2009). Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise. Journal of Accounting and Economics, 47(3), 265–287. CrossRef
go back to reference Gul, F. A., Wu, D., & Yang, Z. (2013). Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review, 88(6), 1993–2023. CrossRef Gul, F. A., Wu, D., & Yang, Z. (2013). Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review, 88(6), 1993–2023. CrossRef
go back to reference Gull, A. A., Nekhili, M., Nagati, H., & Chtioui, T. (2018). Beyond gender diversity: How specific attributes of female directors affect earnings management. The British Accounting Review, 50(3), 255–274. CrossRef Gull, A. A., Nekhili, M., Nagati, H., & Chtioui, T. (2018). Beyond gender diversity: How specific attributes of female directors affect earnings management. The British Accounting Review, 50(3), 255–274. CrossRef
go back to reference Hardies, K., Breesch, D., & Branson, J. (2013). Gender differences in overconfidence and risk taking: Do self-selection and socialization matter? Economics Letters, 118(3), 442–444. CrossRef Hardies, K., Breesch, D., & Branson, J. (2013). Gender differences in overconfidence and risk taking: Do self-selection and socialization matter? Economics Letters, 118(3), 442–444. CrossRef
go back to reference Hardies, K., Breesch, D., & Branson, J. (2016). Do (fe) male auditors impair audit quality? Evidence from going–concern opinions. European Accounting Review, 25(1), 7–34. CrossRef Hardies, K., Breesch, D., & Branson, J. (2016). Do (fe) male auditors impair audit quality? Evidence from going–concern opinions. European Accounting Review, 25(1), 7–34. CrossRef
go back to reference Hardies, K., & Khalifa, R. (2018). Gender is not “a dummy variable”: A discussion of current gender research in accounting. Qualitative Research in Accounting & Management, 15(3), 385–407. CrossRef Hardies, K., & Khalifa, R. (2018). Gender is not “a dummy variable”: A discussion of current gender research in accounting. Qualitative Research in Accounting & Management, 15(3), 385–407. CrossRef
go back to reference He, L., & Ho, S. J. K. (2011). Monitoring costs, managerial ethics and corporate governance: A modeling approach. Journal of Business Ethics, 99(4), 623–635. CrossRef He, L., & Ho, S. J. K. (2011). Monitoring costs, managerial ethics and corporate governance: A modeling approach. Journal of Business Ethics, 99(4), 623–635. CrossRef
go back to reference Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365–383. CrossRef Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365–383. CrossRef
go back to reference Hirokawa, R. Y., & Poole, M. S. (Eds.). (1996). Communication and group decision making. New York: Sage Publications. Hirokawa, R. Y., & Poole, M. S. (Eds.). (1996). Communication and group decision making. New York: Sage Publications.
go back to reference Hottegindre, G., Loison, M. C., & Farjaudon, A. L. (2017). Male and female auditors: An ethical divide? International Journal of Auditing, 21(2), 131–149. CrossRef Hottegindre, G., Loison, M. C., & Farjaudon, A. L. (2017). Male and female auditors: An ethical divide? International Journal of Auditing, 21(2), 131–149. CrossRef
go back to reference Humphrey, C., & Moizer, P. (1990). From techniques to ideologies: An alternative perspective on the audit function. Critical Perspectives on Accounting, 1(3), 217–238. CrossRef Humphrey, C., & Moizer, P. (1990). From techniques to ideologies: An alternative perspective on the audit function. Critical Perspectives on Accounting, 1(3), 217–238. CrossRef
go back to reference Ittonen, K., & Peni, E. (2012). Auditor’s gender and audit fees. International Journal of Auditing, 16(1), 1–18. CrossRef Ittonen, K., & Peni, E. (2012). Auditor’s gender and audit fees. International Journal of Auditing, 16(1), 1–18. CrossRef
go back to reference Ittonen, K., & Trønnes, P. C. (2015). Benefits and costs of appointing joint audit engagement partners. Auditing: A Journal of Practice & Theory, 34(3), 23–46. CrossRef Ittonen, K., & Trønnes, P. C. (2015). Benefits and costs of appointing joint audit engagement partners. Auditing: A Journal of Practice & Theory, 34(3), 23–46. CrossRef
go back to reference Ittonen, K., Vähämaa, E., & Vähämaa, S. (2013). Female auditors and accruals quality. Accounting Horizons, 27(2), 205–228. CrossRef Ittonen, K., Vähämaa, E., & Vähämaa, S. (2013). Female auditors and accruals quality. Accounting Horizons, 27(2), 205–228. CrossRef
go back to reference Jain, P. K., & Rezaee, Z. (2006). The Sarbanes-Oxley Act of 2002 and capital-market behavior: Early evidence. Contemporary Accounting Research, 23(3), 629–654. CrossRef Jain, P. K., & Rezaee, Z. (2006). The Sarbanes-Oxley Act of 2002 and capital-market behavior: Early evidence. Contemporary Accounting Research, 23(3), 629–654. CrossRef
go back to reference Jeanjean, T., & Stolowy, H. (2008). Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. Journal of Accounting and Public Policy, 27(6), 480–494. CrossRef Jeanjean, T., & Stolowy, H. (2008). Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. Journal of Accounting and Public Policy, 27(6), 480–494. CrossRef
go back to reference Jo, H., & Kim, Y. (2007). Disclosure frequency and earnings management. Journal of Financial Economics, 84(2), 561–590. CrossRef Jo, H., & Kim, Y. (2007). Disclosure frequency and earnings management. Journal of Financial Economics, 84(2), 561–590. CrossRef
go back to reference Johnson, E. N., Fleischman, G., Valentine, S., & Walker, K. B. (2011). Managers’ ethical evaluations of earnings management and its consequences. Contemporary Accounting Research, 29(3), 910–927. CrossRef Johnson, E. N., Fleischman, G., Valentine, S., & Walker, K. B. (2011). Managers’ ethical evaluations of earnings management and its consequences. Contemporary Accounting Research, 29(3), 910–927. CrossRef
go back to reference Johnson, V. E., Khurana, I. K., & Reynolds, J. K. (2002). Audit-firm tenure and the quality of financial reports. Contemporary Accounting Research, 19(4), 637–660. CrossRef Johnson, V. E., Khurana, I. K., & Reynolds, J. K. (2002). Audit-firm tenure and the quality of financial reports. Contemporary Accounting Research, 19(4), 637–660. CrossRef
go back to reference Kang, S.-H., & Sivaramakrishnan, K. (1995). Issues in testing earnings management and an instrumental variable approach. Journal of Accounting Research, 33(2), 353–367. CrossRef Kang, S.-H., & Sivaramakrishnan, K. (1995). Issues in testing earnings management and an instrumental variable approach. Journal of Accounting Research, 33(2), 353–367. CrossRef
go back to reference Kaplan, S. E. (2001). Ethically related judgments by observers of earnings management. Journal of Business Ethics, 32(4), 285–298. CrossRef Kaplan, S. E. (2001). Ethically related judgments by observers of earnings management. Journal of Business Ethics, 32(4), 285–298. CrossRef
go back to reference Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33(3), 375–400. CrossRef Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33(3), 375–400. CrossRef
go back to reference Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197. CrossRef Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197. CrossRef
go back to reference Lang, M., Raedy, J. S., & Wilson, W. (2006). Earnings management and cross listing: Are reconciled earnings comparable to US earnings? Journal of Accounting and Economics, 42(1/2), 255–283. CrossRef Lang, M., Raedy, J. S., & Wilson, W. (2006). Earnings management and cross listing: Are reconciled earnings comparable to US earnings? Journal of Accounting and Economics, 42(1/2), 255–283. CrossRef
go back to reference Laurion, H., Lawrence, A., & Ryans, J. P. (2017). US audit partner rotations. The Accounting Review, 92(3), 209–237. CrossRef Laurion, H., Lawrence, A., & Ryans, J. P. (2017). US audit partner rotations. The Accounting Review, 92(3), 209–237. CrossRef
go back to reference Lee, H. S., Nagy, A. L., & Zimmerman, A. B. (2019). Audit partner assignments and audit quality in the United States. The Accounting Review, 94(2), 297–323. CrossRef Lee, H. S., Nagy, A. L., & Zimmerman, A. B. (2019). Audit partner assignments and audit quality in the United States. The Accounting Review, 94(2), 297–323. CrossRef
go back to reference Lennox, C. S., & Wu, X. (2018). A review of the archival literature on audit partners. Accounting Horizons, 32(2), 1–35. CrossRef Lennox, C. S., & Wu, X. (2018). A review of the archival literature on audit partners. Accounting Horizons, 32(2), 1–35. CrossRef
go back to reference Lim, C. Y., & Tan, H. T. (2008). Non-audit service fees and audit quality: The impact of auditor specialization. Journal of Accounting Research, 46(1), 199–246. CrossRef Lim, C. Y., & Tan, H. T. (2008). Non-audit service fees and audit quality: The impact of auditor specialization. Journal of Accounting Research, 46(1), 199–246. CrossRef
go back to reference Lin, J. W., & Hwang, M. I. (2010). Audit quality, corporate governance, and earnings management: A meta-analysis. International Journal of Auditing, 14(1), 57–77. CrossRef Lin, J. W., & Hwang, M. I. (2010). Audit quality, corporate governance, and earnings management: A meta-analysis. International Journal of Auditing, 14(1), 57–77. CrossRef
go back to reference Linstead, S., & Pullen, A. (2006). Gender as multiplicity: Desire, displacement, difference and dispersion. Human Relations, 59(9), 1287–1310. CrossRef Linstead, S., & Pullen, A. (2006). Gender as multiplicity: Desire, displacement, difference and dispersion. Human Relations, 59(9), 1287–1310. CrossRef
go back to reference Lobo, G. J., Paugam, L., Zhang, D., & Casta, J. F. (2017). The effect of joint auditor pair composition on audit quality: Evidence from impairment tests. Contemporary Accounting Research, 34(1), 118–153. CrossRef Lobo, G. J., Paugam, L., Zhang, D., & Casta, J. F. (2017). The effect of joint auditor pair composition on audit quality: Evidence from impairment tests. Contemporary Accounting Research, 34(1), 118–153. CrossRef
go back to reference Lord, A. T., & DeZoort, F. T. (2001). The impact of commitment and moral reasoning on auditors’ responses to social influence pressure. Accounting, Organizations and Society, 26(3), 215–235. CrossRef Lord, A. T., & DeZoort, F. T. (2001). The impact of commitment and moral reasoning on auditors’ responses to social influence pressure. Accounting, Organizations and Society, 26(3), 215–235. CrossRef
go back to reference Lupu, I. (2012). Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four. Critical Perspectives on Accounting, 23(4–5), 351–369. Lupu, I. (2012). Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four. Critical Perspectives on Accounting, 23(4–5), 351–369.
go back to reference McCabe, A. C., Ingram, R., & Dato-On, M. C. (2006). The business of ethics and gender. Journal of Business Ethics, 64(2), 101–116. CrossRef McCabe, A. C., Ingram, R., & Dato-On, M. C. (2006). The business of ethics and gender. Journal of Business Ethics, 64(2), 101–116. CrossRef
go back to reference McNichols, M. F., & Stubben, S. R. (2008). Does earnings management affect firms’ investment decisions? The Accounting Review, 83(6), 1571–1603. CrossRef McNichols, M. F., & Stubben, S. R. (2008). Does earnings management affect firms’ investment decisions? The Accounting Review, 83(6), 1571–1603. CrossRef
go back to reference Meek, K. J., Roa, P. R., & Skousen, J. C. (2007). Evidence on factors affecting the relationship between CEO stock option compensation and earnings management. Review of Accounting and Finance, 6(3), 304–323. CrossRef Meek, K. J., Roa, P. R., & Skousen, J. C. (2007). Evidence on factors affecting the relationship between CEO stock option compensation and earnings management. Review of Accounting and Finance, 6(3), 304–323. CrossRef
go back to reference Menezes Montenegro, T., & Bras, F. A. (2015). Audit quality: Does gender composition of audit firms matter? Spanish Journal of Finance and Accounting, 44(3), 264–297. Menezes Montenegro, T., & Bras, F. A. (2015). Audit quality: Does gender composition of audit firms matter? Spanish Journal of Finance and Accounting, 44(3), 264–297.
go back to reference Merchant, K. A., & Rockness, J. (1994). The ethics of managing earnings: An empirical investigation. Journal of Accounting and Public Policy, 13(1), 79–94. CrossRef Merchant, K. A., & Rockness, J. (1994). The ethics of managing earnings: An empirical investigation. Journal of Accounting and Public Policy, 13(1), 79–94. CrossRef
go back to reference Nekhili, M., Chakroun, H., & Chtioui, T. (2018a). Women’s leadership and firm performance: Family versus nonfamily firms. Journal of Business Ethics, 153(2), 291–316. CrossRef Nekhili, M., Chakroun, H., & Chtioui, T. (2018a). Women’s leadership and firm performance: Family versus nonfamily firms. Journal of Business Ethics, 153(2), 291–316. CrossRef
go back to reference Nekhili, M., Javed, F., & Chtioui, T. (2018b). Gender-diverse audit partners and audit fee premium: The case of mandatory joint audit. International Journal of Auditing, 22(3), 486–502. CrossRef Nekhili, M., Javed, F., & Chtioui, T. (2018b). Gender-diverse audit partners and audit fee premium: The case of mandatory joint audit. International Journal of Auditing, 22(3), 486–502. CrossRef
go back to reference Nelson, M. W., Proell, C. A., & Randel, A. E. (2016). Team-oriented leadership and auditors’ willingness to raise audit issues. The Accounting Review, 91(6), 1781–1805. CrossRef Nelson, M. W., Proell, C. A., & Randel, A. E. (2016). Team-oriented leadership and auditors’ willingness to raise audit issues. The Accounting Review, 91(6), 1781–1805. CrossRef
go back to reference Nelson, M., & Tan, H. T. (2005). Judgment and decision making research in auditing: A task, person, and interpersonal interaction perspective. Auditing: A Journal of Practice & Theory, 24, 41–71. CrossRef Nelson, M., & Tan, H. T. (2005). Judgment and decision making research in auditing: A task, person, and interpersonal interaction perspective. Auditing: A Journal of Practice & Theory, 24, 41–71. CrossRef
go back to reference O’Donnell, E., & Johnson, E. N. (2001). The effects of auditor gender and task complexity on information processing efficiency. International Journal of Auditing, 5(2), 91–105. CrossRef O’Donnell, E., & Johnson, E. N. (2001). The effects of auditor gender and task complexity on information processing efficiency. International Journal of Auditing, 5(2), 91–105. CrossRef
go back to reference Otley, D. T., & Pierce, B. J. (1995). The control problem in public accounting firms: An empirical study of the impact of leadership style. Accounting, Organizations and Society, 20(5), 405–420. CrossRef Otley, D. T., & Pierce, B. J. (1995). The control problem in public accounting firms: An empirical study of the impact of leadership style. Accounting, Organizations and Society, 20(5), 405–420. CrossRef
go back to reference Parry, K. W., & Proctor-Thomson, S. B. (2002). Perceived integrity of transformational leaders in organizational settings. Journal of Business Ethics, 35(2), 75–96. CrossRef Parry, K. W., & Proctor-Thomson, S. B. (2002). Perceived integrity of transformational leaders in organizational settings. Journal of Business Ethics, 35(2), 75–96. CrossRef
go back to reference Perry, S. E., & Williams, T. H. (1994). Earnings management preceding management buyout offers. Journal of Accounting and Economics, 18(2), 157–179. CrossRef Perry, S. E., & Williams, T. H. (1994). Earnings management preceding management buyout offers. Journal of Accounting and Economics, 18(2), 157–179. CrossRef
go back to reference Pierce, B., & Sweeney, B. (2010). The relationship between demographic variables and ethical decision making of trainee accountants. International Journal of Auditing, 14(1), 79–99. CrossRef Pierce, B., & Sweeney, B. (2010). The relationship between demographic variables and ethical decision making of trainee accountants. International Journal of Auditing, 14(1), 79–99. CrossRef
go back to reference Piot, C. (2007). Auditor concentration in a joint-auditing environment: The French market 1997–2003. Managerial Auditing Journal, 22(2), 161–176. CrossRef Piot, C. (2007). Auditor concentration in a joint-auditing environment: The French market 1997–2003. Managerial Auditing Journal, 22(2), 161–176. CrossRef
go back to reference Piot, C., & Janin, R. (2007). External auditors, audit committees and earnings management in France. European Accounting Review, 16(2), 429–454. CrossRef Piot, C., & Janin, R. (2007). External auditors, audit committees and earnings management in France. European Accounting Review, 16(2), 429–454. CrossRef
go back to reference Poggio, B. (2006). Outline of a theory of gender practices. Gender Work and Organization, 13(3), 225–233. CrossRef Poggio, B. (2006). Outline of a theory of gender practices. Gender Work and Organization, 13(3), 225–233. CrossRef
go back to reference Ratzinger-Sakel, N. V., Audousset-Coulier, S., Kettunen, J., & Lesage, C. (2013). Joint audit: Issues and challenges for researchers and policy-makers. Accounting in Europe, 10(2), 175–199. CrossRef Ratzinger-Sakel, N. V., Audousset-Coulier, S., Kettunen, J., & Lesage, C. (2013). Joint audit: Issues and challenges for researchers and policy-makers. Accounting in Europe, 10(2), 175–199. CrossRef
go back to reference Roberts, M., & Whited, D. (2013). Endogeneity in empirical corporate finance. In G. Constantinides, R. Stulz, & M. Harris (Eds.), In: Handbook of the economics of finance (Vol. 2A, pp. 495–567). Amsterdam: Elsevier. Roberts, M., & Whited, D. (2013). Endogeneity in empirical corporate finance. In G. Constantinides, R. Stulz, & M. Harris (Eds.), In: Handbook of the economics of finance (Vol. 2A, pp. 495–567). Amsterdam: Elsevier.
go back to reference Rodriguez-Ariza, L., Martínez-Ferrero, J., & Bermejo-Sánchez, M. (2016). Consequences of earnings management for corporate reputation. Accounting Research Journal., 29(4), 457–474. CrossRef Rodriguez-Ariza, L., Martínez-Ferrero, J., & Bermejo-Sánchez, M. (2016). Consequences of earnings management for corporate reputation. Accounting Research Journal., 29(4), 457–474. CrossRef
go back to reference Roodman, D. (2009a). How to do xtabond2: An introduction to difference and system GMM in Stata. The Stata Journal, 9(1), 86–136. CrossRef Roodman, D. (2009a). How to do xtabond2: An introduction to difference and system GMM in Stata. The Stata Journal, 9(1), 86–136. CrossRef
go back to reference Roodman, D. (2009b). A note on the theme of too many instruments. Oxford Bulletin of Economics and Statistics, 71(1), 135–158. CrossRef Roodman, D. (2009b). A note on the theme of too many instruments. Oxford Bulletin of Economics and Statistics, 71(1), 135–158. CrossRef
go back to reference Rosenbaum, P. R., & Rubin, D. B. (1983). The central role of the propensity score in observational studies for causal effects. Biometrika, 70(1), 41–55. CrossRef Rosenbaum, P. R., & Rubin, D. B. (1983). The central role of the propensity score in observational studies for causal effects. Biometrika, 70(1), 41–55. CrossRef
go back to reference Sadler, P., & Woody, E. (2003). Is who you are who you’re talking to? Interpersonal style and complementarily in mixed-sex interactions. Journal of Personality and Social Psychology, 84(1), 80–96. CrossRef Sadler, P., & Woody, E. (2003). Is who you are who you’re talking to? Interpersonal style and complementarily in mixed-sex interactions. Journal of Personality and Social Psychology, 84(1), 80–96. CrossRef
go back to reference Schaubroeck, J., Lam, S. S., & Cha, S. E. (2007). Embracing transformational leadership: Team values and the impact of leader behavior on team performance. Journal of Applied Psychology, 92(4), 1020–1030. CrossRef Schaubroeck, J., Lam, S. S., & Cha, S. E. (2007). Embracing transformational leadership: Team values and the impact of leader behavior on team performance. Journal of Applied Psychology, 92(4), 1020–1030. CrossRef
go back to reference Shaub, M. K. (1994). An analysis of the association of traditional demographic variables with the moral reasoning of auditing students and auditors. Journal of Accounting Education, 12(1), 1–26. CrossRef Shaub, M. K. (1994). An analysis of the association of traditional demographic variables with the moral reasoning of auditing students and auditors. Journal of Accounting Education, 12(1), 1–26. CrossRef
go back to reference Srinidhi, B., Gul, F. A., & Tsui, J. (2011). Female directors and earnings quality. Contemporary Accounting Research, 28(5), 1610–1644. CrossRef Srinidhi, B., Gul, F. A., & Tsui, J. (2011). Female directors and earnings quality. Contemporary Accounting Research, 28(5), 1610–1644. CrossRef
go back to reference Sweeney, B., Arnold, D., & Pierce, B. (2010). The impact of perceived ethical culture of the firm and demographic variables on auditors’ ethical evaluation and intention to act decisions. Journal of Business Ethics, 93(4), 531–551. CrossRef Sweeney, B., Arnold, D., & Pierce, B. (2010). The impact of perceived ethical culture of the firm and demographic variables on auditors’ ethical evaluation and intention to act decisions. Journal of Business Ethics, 93(4), 531–551. CrossRef
go back to reference Thinggaard, F., & Kiertzner, L. (2008). Determinants of audit fees: Evidence from a small capital market with a joint audit requirement. International Journal of Auditing, 12(2), 141–158. CrossRef Thinggaard, F., & Kiertzner, L. (2008). Determinants of audit fees: Evidence from a small capital market with a joint audit requirement. International Journal of Auditing, 12(2), 141–158. CrossRef
go back to reference Viator, R. E. (2001). The relevance of transformational leadership to nontraditional accounting services: Information systems assurance and business consulting. Journal of Information Systems, 15(2), 99–125. CrossRef Viator, R. E. (2001). The relevance of transformational leadership to nontraditional accounting services: Information systems assurance and business consulting. Journal of Information Systems, 15(2), 99–125. CrossRef
go back to reference Wilks, T. J. (2002). Predecisional distortion of evidence as a consequence of real-time audit review. The Accounting Review, 77(1), 51–71. CrossRef Wilks, T. J. (2002). Predecisional distortion of evidence as a consequence of real-time audit review. The Accounting Review, 77(1), 51–71. CrossRef
go back to reference Wintoki, M. B., Linck, J. S., & Netter, J. M. (2012). Endogeneity and the dynamics of internal corporate governance. Journal of Financial Economics, 105(3), 581–606. CrossRef Wintoki, M. B., Linck, J. S., & Netter, J. M. (2012). Endogeneity and the dynamics of internal corporate governance. Journal of Financial Economics, 105(3), 581–606. CrossRef
go back to reference Zerni, M. (2012). Audit partner specialization and audit fees: Some evidence from Sweden. Contemporary Accounting Research, 29(1), 312–340. CrossRef Zerni, M. (2012). Audit partner specialization and audit fees: Some evidence from Sweden. Contemporary Accounting Research, 29(1), 312–340. CrossRef
go back to reference Zerni, M., Haapamäki, E., Järvinen, T., & Niemi, L. (2012). Do joint audits improve audit quality? Evidence from voluntary joint audits. European Accounting Review, 21(4), 731–765. CrossRef Zerni, M., Haapamäki, E., Järvinen, T., & Niemi, L. (2012). Do joint audits improve audit quality? Evidence from voluntary joint audits. European Accounting Review, 21(4), 731–765. CrossRef
Metadata
Title
Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management
Authors
Mehdi Nekhili
Fahim Javed
Haithem Nagati
Publication date
08-02-2021
Publisher
Springer Netherlands
Published in
Journal of Business Ethics / Issue 2/2022
Print ISSN: 0167-4544
Electronic ISSN: 1573-0697
DOI
https://doi.org/10.1007/s10551-021-04757-9

Other articles of this Issue 2/2022

Journal of Business Ethics 2/2022 Go to the issue

Premium Partner