【会计学院学术讲座】Audit Partner Gender Diversity and Audit Quality
主 题：Audit Partner Gender Diversity and Audit Quality
杨志锋，纽约州立大学石溪分校副教授，主要研究领域为与新兴市场，尤其是中国市场有关的公司财务、公司治理及审计等，已于Journal of Corporate Finance、Journal of Accounting and Economics、The Accounting Review和Journal of Accounting Research等多个会计顶级期刊发表论文十余篇，曾获澳大利亚新西兰会计金融协会2014年年会最佳论文奖、中国北美会计学教授协会2011年年会最佳论文奖。
This study examines whether audit partner gender diversity has an impact on audit quality, using data from China, where each audit report is signed by a pair of audit partners. We argue that female and male partners bring in different resources in the form of information, expertise, experiences and perspectives to an audit. Audit quality can be enhanced by incorporating these diverse resources into the audit process. Using this rationale, the positive effect of gender diversity on audit quality is likely to be stronger where the female and male partners have similar authority and thus the incorporation of diverse information and expertise of both partners is not impeded. Diverse information, expertise, and perspectives are more valuable in companies with complicated operations. Therefore, if our rationale holds, the improvement in audit quality is relatively higher in complex firms. Using the propensity to issue modified audit opinions as a proxy for audit quality, this study documents evidence supporting these propositions. It also finds that audit reporting lags are not significantly different between companies audited by the pairs of partners with diverse genders and those audited by the pairs of partners with homogenous gender, but gender-diverse pairs charge significantly higher fees than gender-homogenous pairs. These additional findings lend further support to the hypothesis that gender diversity enhances audit quality.