Is there a gender gap in audit fees in Spain? Explaining the variables involved in audit fees

Mercedes Mareque and Susana Escaloni

South African Journal of Accounting Research, 2025, vol. 39, issue 2, 109-127

Abstract: PurposeThe main objective of this study is to analyse the impact of auditor gender on audit fees, with a view to establishing whether there are any differences in audit price depending on the gender of the auditor.MotivationThe existence of a gender gap in audit fees is a problem. In order to try to reduce this gap, it is necessary to understand the determinants of audit fees according to gender.Design/Methodology/ApproachThe sample under analysis is made up of 3217 unlisted Spanish companies. In order to fulfil our aim, an audit fee model is put forward, applying a multiple linear regression analysis differentiated by auditor gender.Main findingsThe results point to an absence of any statistically significant association between audit fees and auditor gender. In contrast to other countries within the same context, Spanish female audit partners do not generate higher audit fees than their male counterparts; there is no female audit fee premium as there seems to be in other countries such as Belgium, France, Finland, China or the USA.Practical implicationsDifferences were found among the factors which determine audit fees; there tend to be fewer factors considered in audits signed by female auditors, with indicators related to the economic and financial situation of the company under audit excluded from the fees model. These results could be justified by differences between male and female auditors with respect to audit planning and efficiency.Novelty/ContributionThis paper is a contribution to the literature on gender in auditing, and offers up evidence on the impact of auditor gender on audit fees within a specific context that has not been studied in any depth, namely the Spanish auditing market for unlisted companies.

Date: 2025
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DOI: 10.1080/10291954.2024.2375481

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