性别差异、职业阶段与审计独立性  

Gender Differences,Career Stages,and Auditor Independence

作　　者：王良成[1] 董霖[1] 杨达理[1] 孙菲[1] 

机构地区：[1]四川大学商学院,四川成都610065

出　　处：《审计与经济研究》2014年第6期32-41,共10页Journal of Audit & Economics

基　　金：国家自然科学基金项目(71302132;71332008;71102085);中央高校基本科研研究专项项目(SKQY201227)

摘　　要：基于我国资本市场的数据,从职业风险、法律风险和职业道德角度考察签字会计师性别差异对审计独立性的影响。研究发现,签字会计师的性别差异尽管在总体上对审计独立性没有显著影响,但是在职业阶段的早期和晚期,签字会计师的性别差异对审计独立性具有显著影响,表明性别差异对审计独立性的影响会受到其职业阶段的调节作用。并且,这种影响表现为,相对于男性签字会计师,女性的独立性偏低,说明性别差异对审计独立性的影响主要受职业风险的驱动,而非法律风险和职业道德。This study tests whether gender differences of signing auditors has any influence on their independence by using a sample of Chinese listed firms from 2007 through 2010. The evidence shows that, in general, the independence of signing au- ditors is not significantly affected by their gender differences, however, gender differences has a great influence on the inde- pendence at early and late career stages of signing auditors. The result suggests that the relationship between auditor＇s gender differences and independence is modified by career stages. The influence from gender differences is interesting for that the fe- male signing auditors are less likely to issue modified audit opinions than the male auditors.

关 键 词：审计独立性 签字会计师性别差异 职业阶段 注册会计师审计 审计职业风险 法律风险 

分 类 号：F239.43[经济管理—会计学]