Author Type

Graduate Student

Date of Award

2023

Document Type

Dissertation

Publication Status

Version of Record

Submission Date

October 2026

Thesis/Dissertation Advisor [Chair]

Seavey, Scott E.

Thesis/Dissertation Co-Chair

Thevenot, Maya

Abstract

Prior studies examine either CEO, CFO, or audit committee member gender as a determinant of audit quality. In contrast, this study makes the unique contribution of examining the interactive effects between a gender diverse CEO-CFO dyad and a gender diverse audit committee on audit quality. Further, prior studies examine the attribute of gender as a determinant of audit quality in isolation. I examine the effect of gender on audit quality in tandem with the potentially moderating effect of managerial overconfidence. In doing so, this study makes the unique contribution of examining whether the socialized construct of gender, or the cognitive bias of overconfidence, will weigh more heavily on decisions that relate to audit quality. Results supplement social role and role congruity theories which suggest female leaders are socialized to adopt a management style resulting in more transparent financial reporting and higher audit quality. Specifically, I find incrementally higher audit quality associated with a gender diverse CEO-CFO dyad and audit committee. Further, I find firms with overconfident female CFOs are associated with higher audit quality than firms with overconfident male CFOs. This implies the pressure to maintain the socialized gender role appears to constrain the female manager’s overconfident tendencies. Finally, in a subsample of overconfident CFOs, I find gender diverse audit committees temper female more than male overconfidence for effects on audit quality.

Extent

143 p.

Comments

Includes bibliography.|Dissertation (PhD)--Florida Atlantic University, 2023.|FAU Electronic Theses and Dissertations Collection|Includes bibliography.

Identifier

FA00014171

Format

pdf

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