《Table 10Results of model regression analysis.》

  提示：宽带有限、当前游客访问压缩模式

本系列图表出处文件名：随高清版一同展现

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

1. 获取 高清版本忘记账户？点击这里登录

1. 下载图表忘记账户？点击这里登录

Note:Robustness standard errors in parentheses.*Statistical significance at the 10%level.**Statistical significance at the 5%level.***Statistical significance at the 1%level.

The empirical results after distinguished DA direction show that the relationship between auditor gender and audit quality remains positive；however，the relationship between auditor gender and audit quality is not significant when DA is positive（column 3 in Table 10）.This result indicates that although male auditors show higher audit quality than female auditors，the gender difference in audit quality is not obvious.When DA is negative，a significant positive correlation can be seen between auditor gender and audit quality（column 4 in Table 10）.This indicates a significant gender difference on audit quality，and the audit quality of the female auditors is significantly lower than that of the male auditors.This result further supports Hypothesis 1.