《Table 15Robustness test of controlled individual effect and brand of accounting firm.》

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

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

According to DeAngelo（1981b），a significant positive correlation exists between the size（brand）of the accounting firm and audit quality.From the perspective of sociology，it is considered that various brands or sizes of accounting firm have different attraction and employment requirements for auditors.The control quality is usually better in large accounting firms with a good brand，and they may then usually select male auditors.（Could it be that male auditors have better audit quality?）To alleviate the endogenous problem caused by auditor gender selection by accounting firms of various sizes and brands，we divide the sample into two groups（Big10 and Non-Big10）according to the brand ranking of the accounting firms hired by the sample companies and investigate the impact of auditor gender on audit quality.Table 15 shows the results.The gender difference in audit quality is also significant in various subsamples（i.e.，the audit quality of male auditors remains significantly higher than that of female auditors）.