《Table 13Robustness test of dependent and independent variables replaced at the same time.》
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.
In a combination of the previous three methods of robustness testing,we replaced the dependent and independent variables simultaneously.Table 13 shows the empirical results.For both a separate examination of the effect of the first signed auditor on audit quality(in Panel A of Table 13)and a joint study of the effect of the first and second signed auditors on audit quality(in Panel C of Table 13),nonsignificant correlations are seen between Aud_gender1 and audit quality for each measurement method.This finding indicates that the effect of the first signed auditors’gender on the audit quality is not clear and that it was reasonable both in theory and in practice to choose the gender of the second signed auditor as an independent variable.At the same time,for both a separate examination of the effect of the second signed auditor on audit quality(Table 10)and a joint study of the effect of the first and second signed auditor on audit quality(in Panel C of Table 13),significant positive correlations are seen between Aud_gender2 and audit quality for each measurement method.This finding shows that male auditors have smaller DA and a greater likelihood of issuing a modified audit opinion,which indicates that the audit quality provided by male auditors is higher than that provided by female auditors.The relationships between the two same-sex auditor combinations and the four audit quality indices,except for Maos,are significant(in Panel B of Table 13).These empirical results show that male auditor combinations have a smaller DA in client’s financial statements and are more likely to issue an actual modified audit opinion;it also indicates that the audit quality of male auditor combinations is higher than that of female auditor combinations.The above empirical evidence robustly confirms our research hypothesis.
图表编号 | XD008367300 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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