Audit Quality: Does Gender Matters? Empirical Evidence from China
We investigate the impact of the gender and gender composition of auditors on audit quality and audit fees. Our results indicate that female group auditors can increase income decreasing discretionary accruals at 5% level of significance. There is no significant relationship between the sex composition of auditors and absolute discretionary accruals, income increasing discretionary accruals and income decreasing discretionary accruals. What's more, female auditors charge more than male auditors. Our conclusions provide important empirical evidence in the field of gender research in Chinese audit market.