女性审计师的审计质量真的更高吗?

时间:2019-09-24 08:00:02 来源:中国经济新闻网 当前位置:我以为终有一天 > 文学 > 手机阅读

女性高管或专业人士的管理效率一直是理论与实务界关注的热点。中山大学的杨世信、刘运国教授和广西财经学院的麦琼丹合作撰写的论文“Is the quality of female auditors really better? Evidence based on the Chinese A-share market”关注于我国女性审计师对于上市公司审计质量的影响,本文发表在China Journal of Accounting Research 2018年第11卷第4期。点击“阅读原文”可获取原文。





文章的发现

第一,? 女性审计师的审计质量显着低于男性审计师,这跟女性共情水平高、 关系导向的社会性别角色有关。

第二,? 进一步区分客户操纵盈余的方向后发现,当面对审计风险较高的、客户向上调整盈余的情况时,女性审计师和男性审计师的态度和质量控制是一致的,导致他们的审计质量不存在显着的性别差异。而当客户向下调整盈余时,审计师的审计质量却表现出显着的性别差异,且是女性审计师的审计质量显着低于男性审计师。这反映女性审计师对审计风险相对较低的、客户向下调整盈余的问题,存在包容和妥协的可能性比男性审计师更高。

第三,? 审计师审计质量显着的性别差异在 45 岁以上的审计师中消失,这跟男性 40 岁以后睾丸酮大幅下降和女性 45 岁以后卵巢衰退、雌性激素急剧下降导致的共情水平趋同有关。

第四,? 在事务所内职位高(即经理和合伙人)的审计师的审计质量性别差异不显着,这跟性别角色社会化理论所认为的女性高管具有男性化程度较高有关。


文章创新与贡献

第一,? 本文为与主流文献存在显着差异的实证证据和共情理论提供了严谨的理论解释,使人们对审计师审计质量性别差异的认识更加深入、透彻和细致,丰富了现有审计师性别特征对审计质量影响的文献。

第二,? 本文的研究结论为会计师事务所改进审计质量和项目人员搭配等实务安排以及监管部门的监管制度设计提供了决策参考。

第三,? 基于共情理论的理论逻辑和在研究方法上新的审计质量测量指标,为未来审计质量研究提供新的参考。


原文题目与摘要

Is the quality of female auditors really better?

Evidence based on the Chinese A-share market

Unlike previous studies in which a single index was used to measure audit quality, this study establishes a new comprehensive index to measure audit quality via Discretionary Accrual, as estimated by Jones’ basic model (1991) and Audit Opinions. The former is used to measure the quality of financial statements, and the latter is used to measure the auditors’ independence in the mainstream international literature. We examine whether and how an auditor’s gender affects the quality of his or her audits under the framework of empathy theory and gender role socialization theory. Using a large sample of 9861 auditor-firm-year observations from Chinese A-share–listed companies from 2011 to 2015, we find that the audit quality of signed auditors shows significant gender differences: these significant gender differences differ from the findings of previous studies that female auditors could provide a higher-quality audit than male auditors; that is, in our study the audit quality of the male auditors exceeds that of the female auditors. After distinguishing the positive and negative directions of the Discretionary Accrual, we find no significant gender differences in audit quality between male and female auditors when the earnings had been adjusted upward by the client; that is, female and male auditors had the same audit risk perception. However, when the client adjusted earnings downward, which indicates a lower audit risk for the auditor, the audit quality of female auditors was significantly lower than that of the male auditors. After controlling for the age and position of the auditors, we also find that the gender differences in the auditors’ audit quality decreased significantly or even disappeared when the auditor’s age exceeded 45?years and/or their position was manager or above. These results are consistent with the empathy theory and gender role socialization theory.




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