Who pays more, and why? Gender diversity, joint audit and family firms

Dhikra Chebbi-Nekhili, Riadh Manita, Mehdi Nekhili and Charbel Salloum ()
Additional contact information
Riadh Manita: NEOMA - Neoma Business School
Mehdi Nekhili: UM - Le Mans Université
Charbel Salloum: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School, CREGO - Centre de Recherche en Gestion des Organisations (EA 7317) - UB - Université de Bourgogne - UMLP - Université Marie et Louis Pasteur, MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon

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Abstract: Purpose This study aims investigate how gender-diverse audit partners influence the audit effort required in family-controlled firms. It addresses a gap in the literature by examining the moderating role of audit partner gender diversity on the relationship between family ownership and audit fees. Design/methodology/approach Using archival data from publicly listed French firms in the SBF 120 index (2002–2019), the study uses system GMM estimation to address potential endogeneity biases. Family-controlled firms are matched with nonfamily firms based on observable characteristics, with audit fees analyzed as a proxy for audit effort. Findings The results reveal that family-controlled firms generally incur lower audit fees due to reduced Type I agency conflicts. However, this pattern reverses in the presence of gender-diverse audit partners, which are associated with a fee premium consistent with stakeholder credibility concerns and Type II agency conflicts. Research limitations/implications This study is limited by its focus on publicly listed French family firms, which may not be generalizable to other contexts or regions. Further research could explore the role of gender-diverse audit teams in different cultural or governance settings and examine the long-term impacts of such diversity on audit practices. Practical implications The findings encourage family firms to engage gender-diverse audit teams to enhance audit quality and organizational legitimacy. Policymakers and regulators are urged to promote gender diversity in audit leadership as a strategy for strengthening governance and transparency. Social implications This research emphasizes the value of promoting gender diversity in leadership roles, particularly in the auditing profession, to foster greater inclusion and equity. By demonstrating the added value of mixed-gender audit teams in enhancing trust and transparency, the study contributes to the ongoing dialogue on reducing gender disparities in professional environments. Originality/value This study contributes to agency and legitimacy theories by highlighting the pricing relevance of gender-diverse joint-audit partner pairs in family-controlled firms. It provides new insights into the intersection of auditor characteristics and audit outcomes, offering empirical evidence from the underexplored French context.

Date: 2026-07-22
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Published in Review of Accounting and Finance, 2026, pp.1-20. ⟨10.1108/RAF-10-2025-0380⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05741295

DOI: 10.1108/RAF-10-2025-0380

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