Lower audit fees for women audit partners in Taiwan and why

Ting Chiao Huang*, Jeng-Ren Chiou, Hua-Wei Huang, Jeng-Fang Chen

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

7 Citations (Scopus)


We investigate whether women audit partners earn lower audit fees than their men colleagues. By examining 2002e2011 fee data for audit engagements in Taiwan, where the names of signing audit partners are disclosed, we find that audit engagements with women audit partners are related to significantly lower audit fees than those with men counterparts. Furthermore,we document that such fee difference is aggravated in the industries with fewer women audit partners, cannot be explained by the differences in audit quality and audit reporting lags, and is robust to controlling for firm fixed effects. Our finding provides evidence to support the existence of fee discrimination against women audit partners in Taiwan's auditing industry. Our results should be of interests to audit firms with regard to human resource decisions.

Original languageEnglish
Pages (from-to)219-233
Number of pages15
JournalAsia Pacific Management Review
Issue number4
Publication statusPublished - 1 Dec 2015
Externally publishedYes


  • Audit fees
  • Auditing industry
  • Sex discrimination
  • Taiwan


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