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Does Gender Matter in Audit? Evidence on Earnings Management and Audit Delay from Croatia Cover

Does Gender Matter in Audit? Evidence on Earnings Management and Audit Delay from Croatia

Business Systems Research Journal
Volume 16 (2025): Issue 2 (December 2025)
By: Toni Šušak and  Ivana Stapić  
Open Access
|Dec 2025

Authors

Toni Šušak

toni.susak@forenzika.unist.hr

University of Split, University Department of Forensic Sciences, Croatia

Ivana Stapić

ivana.stapic00@gmail.com

University of Split, University Department of Forensic Sciences, Croatia
DOI: https://doi.org/10.2478/bsrj-2025-0026 | Journal eISSN: 1847-9375 | Journal ISSN: 1847-8344
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Language: English
Page range: 219 - 239
Submitted on: Jul 25, 2024
|
Accepted on: Oct 22, 2024
|
Published on: Dec 21, 2025
Published by: IRENET - Society for Advancing Innovation and Research in Economy
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
accounting,
audit adjustment,
audit quality,
audit report lag,
audit timeliness,
coronavirus,
earnings quality,
gender diversity,
manipulation,
pre-audit
Related subjects:
Business and economics,
Business management,
Management, organization, corporate governance,
Business management, other,
Mathematics and statistics for economists,
Mathematics

© 2025 Toni Šušak, Ivana Stapić, published by IRENET - Society for Advancing Innovation and Research in Economy
This work is licensed under the Creative Commons Attribution 4.0 License.

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