Abstract

The objective of this study is to examine the relation between audit fees and gender.5 semi-structured interviews
were conducted with Jordanian licensed female auditors. On the other hand, other 5 semi-structured interviews
were conducted with male auditors to increase scrutiny of previous results. Qualitative analysis was used to
analyse the data.The result documents that there is no relation between audit fees and audit gender. Furthermore,
findings of the interviews report other factors affecting audit fees, namely; audit quality and audit competence. On
the other hand, findings of interviews with male auditors reveal that female auditors are more likely to reject
unethical behaviours.This research is limited to the fact that audit fees depends on audit quality; and audit quality is
dependent on the competence and independence of the external auditors.The findings may not accurately
generalize to auditors’ reactions to client gender in practice due to few numbers of interviews.This study focuses
on the possible gender-based differences in auditing which may have an impact on the fees paid by the audit
clients.

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