過去心理學及行為經濟學的相關文獻指出，性別特質對專業判斷與投入的差異存有深刻的影響。近年來女性在經濟、政治上性別分配的不對等逐漸改善，在審計工作的領域中，女性的優勢及特質也受到更多關注。近期研究指出女性會計師查核的企業有較佳的財務報表品質，本文進一步以2006至2014年台灣上市櫃企業為研究對象，探討企業傾向選任女性做為主簽會計師之決定因素。研究結果發現，相對於選任主簽為男性會計師的企業，主簽會計師為女性的企業的特質包括：成立年數較長、設置審計委員會的機率較高、財報重簽的可能性較低、裁決性應計數幅度較小、資產週轉率較高以及營運風險較高。 According to the psychology and behavioral economics literatures, gender characteristics make profound influences in professional judgment and performance. In recent years, gender distribution of females in the field of economics and politics improved gradually. People in auditing field also began to pay attention to the advantages and characteristics of females. The recent researches indicate that firms audited by female auditor had better financial reporting quality. This paper further investigates the determinants of female auditor chosen by Taiwan listed companies from 2006 to 2014. The result shows that firms tend to choose female to be the lead auditor, comparing with firms choose male lead auditor, have following characteristics: older age since the company registered, higher probability of setting the Audit Committee, lower probability of financial restatement, lower discretionary accruals, higher asset turnover ratio and higher operational risk.
