《Table 11Robustness test of proxy dependent variables.》
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》
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 on independent variables from Aud_gender2 to Aud_gender1and All_male support our research hypothesis as before.We use the gender of the first signed auditor(Aud_gender1)and the combination of two auditors(All_male),respectively,as independent variables to substitute for the gender of the second auditor in regression model(1)to test the impact of auditor gender on audit quality.The empirical results reported in Panels A and B of Table 12 show a significant positive correlation between auditor gender(Aud_gender1 and All_male)and audit quality(DA_AO3 and DA_AO5)when DA is negative.This finding indicates that the audit quality of female auditors(female auditor combination)was significantly lower than that of male auditors(male auditor combination)when the auditors faced‘‘minor problems(i.e.,client’s downward adjusted earning).”When DA is positive,a nonsignificant negative correlation was seen between auditor gender(Aud_gender1 and All_male)and audit quality(DA_AO2 and DA_AO4),which indicates that there is no longer a significant gender difference on audit quality between female auditors(female auditor combination)and male auditors(male auditor combination)when the auditors faced‘‘relatively serious problems(i.e.,client’s upward adjusted earning).”When DA does not distinguish positive and negative directions,a nonsignificant positive correlation is seen between Aud_gender1 and audit quality(DA_AO),but a significant positive correlation is also seen between All_male and audit quality(DA_AO).This indicates that a nonsignificant gender difference is seen in the audit quality of the first signed auditors,but a significant gender difference is seen in the audit quality of the same-sex gender signed auditor combinations,and the audit quality provided by the male auditor combinations exceeds that of the female auditor combinations.The hypothesis is thus further tested.
图表编号 | XD008366400 严禁用于非法目的 |
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绘制时间 | 2018.12.01 |
作者 | Shixin Yang、Yunguo Liu、Qiongdan Mai |
绘制单位 | Sun Yat-sen Business School, Sun Yat-sen University、School of Business Administration, Guangxi University of Finance and Economics、Sun Yat-sen Business School, Sun Yat-sen University、Center for Accounting, Finanace and Institutions, Sun Yat-sen University |
更多格式 | 高清、无水印(增值服务) |
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