The relationship among CPA gender, CPA gender composition and audit quality
Date Issued
2014
Date
2014
Author(s)
Lin, Ya-Ting
Abstract
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.
Subjects
CPA gender
gender composition
audit quality
abnormal accruals
Type
thesis
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ntu-103-R01722034-1.pdf
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