EPISODE · Apr 17, 2026 · 21 MIN
Do Women Make Audits Better? What New Research Reveals About Audit Teams
from Business Talk · host Business Talk
Dr. Brandon Szerwo and Dr. Amy Sheneman join us to discuss their coauthored study, “Does Gender Composition of Audit Teams Matter? An Examination of Audit Quality and Audit Cost.” In this episode, Dr. Brandon Szerwo and Dr. Amy Sheneman unpack their study on how the gender composition of audit teams shapes both audit quality and audit cost. Drawing on new data sources that make the audit workforce more visible, they explain why offices with more female auditors tend to deliver fewer misstatements and lower audit fees, highlighting the pivotal role of audit seniors in driving these outcomes. They also discuss why supportive organizational environments and stronger female partner representation are essential for women to fully exercise their influence on audit quality, and raise pressing questions for firm leaders about retention, promotion, and the culture needed to keep talented female auditors in the profession. This podcast is brought to you by Global Management Consultancy. For more information, please visit www.globalmanagementconsultancy.com. Disclaimer: A. The background music incorporated in this video is the intellectual property of its respective developer and is protected under applicable copyright laws. Notwithstanding that it is a free-to-use version, Business Talk, Global Management Consultancy, and Deepak Bhatt do not own, and expressly do not claim, any rights, title, or interest in or to this music. B. Dr. Brandon Szerwo & Dr. Amy Sheneman shared valuable insights from their research titled “Does Gender Composition of Audit Teams Matter? An Examination of Audit Quality and Audit Cost”, during an engaging episode of the Business Talk podcast. The uploaded video contains copyrighted content, so changing any graphics, music, or on-screen appearance of the authors or host is not allowed.
What this episode covers
Dr. Brandon Szerwo and Dr. Amy Sheneman join us to discuss their coauthored study, “Does Gender Composition of Audit Teams Matter? An Examination of Audit Quality and Audit Cost.” In this episode, Dr. Brandon Szerwo and Dr. Amy Sheneman unpack their study on how the gender composition of audit teams shapes both audit quality and audit cost. Drawing on new data sources that make the audit workforce more visible, they explain why offices with more female auditors tend to deliver fewer misstatements and lower audit fees, highlighting the pivotal role of audit seniors in driving these outcomes. They also discuss why supportive organizational environments and stronger female partner representation are essential for women to fully exercise their influence on audit quality, and raise pressing questions for firm leaders about retention, promotion, and the culture needed to keep talented female auditors in the profession. This podcast is brought to you by Global Management Consultancy. For more information, please visit www.globalmanagementconsultancy.com. Disclaimer: A. The background music incorporated in this video is the intellectual property of its respective developer and is protected under applicable copyright laws. Notwithstanding that it is a free-to-use version, Business Talk, Global Management Consultancy, and Deepak Bhatt do not own, and expressly do not claim, any rights, title, or interest in or to this music. B. Dr. Brandon Szerwo & Dr. Amy Sheneman shared valuable insights from their research titled “Does Gender Composition of Audit Teams Matter? An Examination of Audit Quality and Audit Cost”, during an engaging episode of the Business Talk podcast. The uploaded video contains copyrighted content, so changing any graphics, music, or on-screen appearance of the authors or host is not allowed.
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Do Women Make Audits Better? What New Research Reveals About Audit Teams
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