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

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After further examination of the sample of modified audit opinions issued by auditors，we find a positive correlation between auditor gender and audit quality when DA is positive，but it is no longer significant（column 5 in Table 10），which indicates that there is no significant gender difference in the audit quality.When DA is negative，a significant positive correlation exists between auditor gender and audit quality（column 6 in Table 10），which indicates a significant gender difference in audit quality；female auditors show a significantly lower audit quality than male auditors.This result further supports Hypothesis 1.