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随着经济的发展和女性社会地位的日益提高,女性董事已经成为普遍现象。既有研究表明,女性董事在监督管理层的行为中更加积极,呈现出明显的风险厌恶特征,上述行为特征是否会影响到外部审计努力程度值得关注。本文以2001~2009年间的中国资本市场A股上市公司为样本,实证分析了女性董事与审计努力程度之间的关系。研究结果表明,女性董事显著降低了审计努力程度,进一步将女性董事区分为女性独立董事和女性非独立董事后,发现主要是女性独立董事在其中发挥了作用,且女性董事的这一效应随着法律环境的完善明显减弱。本文丰富了女性董事与审计行为之间关系的研究,增进了对审计努力程度影响因素的理解。
With the economic development and the increasing social status of women, female directors have become a common phenomenon. The existing research shows that the female directors are more active in supervising the management, showing obvious characteristics of risk aversion. Whether the above behavior characteristics will affect the degree of external audit efforts deserves attention. This paper takes the Chinese A-share listed companies in China’s capital market from 2001 to 2009 as a sample to empirically analyze the relationship between the female directors and the degree of auditing efforts. The results show that female directors significantly reduce the level of audit efforts. After further dividing female directors into female independent directors and female non-independent directors, it is found that mainly female independent directors play a role in them, and this effect of female directors varies with The perfection of legal environment has obviously weakened. This article enriches the study of the relationship between female directors and audit behaviors and enhances the understanding of the factors that influence the degree of audit efforts.