簽證會計師性別、性別組合與審計品質之關聯性

Abstract

本研究探討個別會計師性別、會計師性別組合對審計品質之影響，以異常應計數絕對值作為審計品質的代理變數。實證結果發現，個別會計師性別與異常應計數呈現正相關，顯示國內男性會計師較為保守、規避風險；會計師不同性別組合與審計品質的關聯性，發現異性會計師組合與異常應計數呈現負相關，表示當兩位簽證會計師性別不同時，對盈餘管理的抑制效果較好。本研究之實證結果顯示會計師性別與性別組合的差異，會影響審計品質。

This study examines the association between the gender of an audit engagement partner and audit quality, and the association between the composition of genders of engagement partner and concurring partner and audit quality. Using abnormal accruals as the proxy for audit quality, this study finds that, inconsistent with the hypothesis, female engagement partners are associated with higher abnormal accruals. But when engagement partners and concurring partners are of different genders, abnormal accruals are lower than other compositions, suggesting that gender diversity is helpful for improving audit quality.