The effects of CPA gender composition and audit partner tenure on audit quality in the electronics industry of Taiwan.

• Main Authors: Meng-Qian Zheng, 鄭孟謙
• Other Authors: Su-Duan Chen
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/b67w4n

碩士 === 國立臺北商業大學 === 會計財稅研究所 === 105 === We use discretionary accruals as a proxy for audit quality and discuss the effects of the gender composition of engagement partners and audit partner tenure on audit quality in the Taiwanese electronics industry during 2003-2015. The empirical results show that the composition of female engagement partner and female concurring auditor are associated with higher audit quality than are a composition of their male counterparts implying that women are more careful auditors than are men. The composition of male engagement partner and female concurring auditor has the highest audit quality result similar to that of Lee et al. (2004) and suggests that an audit team of this composition can improve audit efficiency. In addition, we find that a short auditor tenure does not increase audit quality meaning that audit partner rotation does not help increase audit quality.