《Table 12Robustness test of replaced independence.》

  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 robustness test results of replacement of independent variables from Aud＿gender2 to Aud＿gender1 and Aud＿gender2 support our research hypothesis as before.We use the genders of the first signed auditor（Aud＿gender1）and the second signed auditor（Aud＿gender2）as independent variables to simultaneously substitute the gender of the second signed auditor in regression model（1）.Panel C of Table 12 displays the empirical results and shows a significant correlation between auditor gender（Aud＿gender1 and Aud＿gender2）and audit quality（DA＿AO3 and DA＿AO5）when DA is negative.This finding indicates that male auditors show a higher audit quality than female auditors.These empirical results further robustly confirm our research hypothesis.