《Table 1Measurement method of audit quality.》

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《Is the quality of female auditors really better Evidence based on the Chinese A-share market》

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The dependent variable of empirical model（1）is audit quality.In reference to the method of Gul et al.（2013）and Zhang et al.（2014），we use the Jones basic model to estimate the Discretionary Accrual（DA），which measures the quality of a listed company’s financial statement，and we then use DA and the actual Audit Opinion（AO），which measure the independence of the auditors，to match a proxy variable（DA＿AO）of audit quality.It measures as follows.If the absolute value of DA is higher than its median and AO is a modified audit opinion，or if the DA is lower than its median and AO is a standard audit opinion，the audit quality will be considered high，i.e.，DA＿AO equals 1.If the absolute value of DA is lower than its median and AO is a modified audit opinion，or if the DA is higher than its median and AO is a standard audit opinion，the audit quality will be considered low，i.e.，DA＿AO equals 0.Because the positive and negative directions of DA represent different management behaviors and consequences，we use positive DA and negative DA to match AO respectively，obtain two new proxy variables（DA＿AO2 and DA＿AO3）of audit quality，and investigate the effects of auditor gender on audit quality under different earnings manipulation directions.At the same time，we further use positive DA and negative DA to match standard AO（i.e.，the situation of AO equals0），obtain two new proxy variables（DA＿AO4 and DA＿AO5）of audit quality，and investigate the effects of auditor gender on audit quality if the attitude and independence of auditors are uncertain.Detailed audit quality measurement methods are shown in Table 1.