Könets påverkan på revisionsarvodet : En studie utifrån påskrivande revisor, styrelse och VD.

Sammanfattning: Pricing of audit fees is based on several factors that are assignable both to the professional pricing and the strategic pricing. There are few studies that have observed whether gender can affect the audit fee and the differences in characteristics identified in previous studies underlie gender impact. The purpose of the study is to explain whether any correlation between gender and audit fees exists and the study is based on the gender of the signatory auditor, the gender composition of the board of the audit firm and the CEO of the audit firm. The theories that promote the study are: agency theory, socialization theory regarding gender role and social role theory and they are relevant because the agency theory can be connected to the audit fee while the other two can be linked to differences in characteristics between men and women. A survey of all Swedish companies listed on the Nasdaq Nordic lists for small, medium and large companies has been executed. The method used for collecting data is document study, where the annual reports of the companies have been used. The conclusion of the study is that the gender of the signatory auditor, the proportion of women in the audit firm's board and the gender of the CEO's are unlikely to affect the audit fee. A contribution to future research is to study the audit team and the auditor responsible, who in practice is more involved in the auditing.