The Effect of Auditor Gender and Corporate Operating Complexity on Audit Quality

• Main Authors: Hsiu-Hsiu Tai, 戴秀琇
• Other Authors: Jo-Lan Liu
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/s8rnug

碩士 === 國立臺中科技大學 === 會計資訊系碩士班 === 105 === Prior literature review has indicated that male auditors are overconfident and more risk-seeking than female auditors that are prone to biases in the auditing and decision process and result in lower quality of auditing. In addition, prior research has demonstrated that female auditors are more efficient in processing information and finished the complex auditing tasks than male auditors. The purpose of this study is to use discretionary accruals to measure of auditing quality as well as investigates the association between lead signing auditor gender and corporate operating complexity on auditing quality of firms listed in Taiwan from 2009 to 2015. The empirical evidence shows that there is no significantly negative correlation between lead signing auditor gender and discretionary accruals. However, corporate operating complexity is significantly positively correlated with discretionary accruals. The results indicate that the lead signing auditor gender has no effect on audit quality but corporate operating complexity has impact on lower auditing quality. After joining the interactive term between lead signing auditor gender and corporate operating complexity, the results demonstrate that the interactive term is significantly negatively correlated with audit quality. The results indicate that more complex firms with female auditors lead signing auditors could lead to better auditing quality.