《Table 4Descriptive statistics of variables.》

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

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Studies have shown that a man’s testosterone level decrease from 40 years of age and that a woman’s estrogen level decreases from 45 years of age.This phenomenon indicates a significant negative correlation between age and sex hormones；in addition，a significant negative correlation has been shown between male sex hormones and empathy level，and a significant positive correlation has been shown between female sex hormones and empathy level.We thus divided the sample into two groups according to the age of the second signed auditor（younger than 45 years and older than 45 years）.Studies have also shown that women with a higher position displayed more similar social gender roles to men and that their empathy level was similar to that of men.We thus divided the sample into two groups based on the position of the second signed auditor（the senior executive group，in which the auditors are above the manager，and the non–senior executive group，in which the auditors are below the manager）.Table 5 reports the descriptive statistics on the age of various sample groups of the second signed auditors.In the full samples of the second auditors，female auditors comprise about 35%，and male auditors comprise about 65%.Like the mean of all auditors，the average ages of both female auditors and male auditors are about 38 years；the gender difference in age is small.In the younger group，the average age of female and male auditors is 36.18 years，and no gender difference is seen；in the older group，the average ages of female and male auditors are 49.16 and 49.6，respectively（i.e.，a small gender difference）.The average age of the male auditors in the group of senior executives is significantly greater than that of female auditors，but no significant gender difference was found in the non–senior executive group.