Volume 7, Number 2, December 2017
| Lead Auditor Gender and Financial Reporting Conservatism |
Yue-Duan Guan¹* Jing-Chi Huang² Chuan-Ching Lee³
Abstract
The purpose of this study aims to discuss whether the different lead auditor genders would have different attitudes toward risks and further affect the financial reporting conservatism. Since the psychological related studies have indicated the gender characteristics differentiation and the auditor information could be accessed from audit reports in Taiwan, therefore this study could identify the name and gender of the lead auditor. The subjects of this study are Taiwanese listed companies from 2009 to 2012 and the conditional and unconditional conservatism measures are adopted to analyze the effect of lead auditor gender on the financial reports of audited companies. The empirical results do not find that the financial reports audited by female lead auditors are more conservative as those audited by male lead auditors.
Keywords:Auditor gender, Conservatism, Gender differences
JEL Classification: J16, G32
¹ Department of Accounting, Ming Chuan University, Taipei, Taiwan
E-mail: ydguan@mail.mcu.edu.tw
² Department of Accounting, Ming Chuan University, Taipei, Taiwan
³ Department of Accounting, Ming Chuan University, Taipei, Taiwan