Audit partner facial structure, audit pricing, and audit quality
研究发现，面部特征更男性化的审计合伙人收取更高审计费用，但审计质量更低，表现为更高的可操纵应计利润和更少对财务困境客户出具持续经营意见。
Research in biology finds that men with more masculine faces are associated with greater ambition, a stronger desire to win, and lower interpersonal trust. We use the latest facial characteristic measurement techniques to examine the consequences of audit partner facial masculinity for both audit pricing and audit quality. Using a hand-collected dataset of audit partner photographs, we find that partners with more masculine faces are associated with significantly higher audit fees. In addition, we find that partner facial masculinity is associated with higher discretionary accruals and lower propensity to issue going concern opinions to financially distressed clients. Therefore, while more masculine-faced audit partners earn a fee premium, they appear to be associated with lower audit quality.