감사인의 성차가 감사노력에 미치는 영향

다국어 초록 (Multilingual Abstract)

This study examines the effects of auditor gender on audit efforts. Prior studies show characteristics of a CFO or an auditor can affect audit quality such as the size of discretionary accruals. We verify a hypothesis that women need more audit time because they can collect more comprehensive information than men. Women have also more risk-averse and less over-confident than men. However, our result shows that audit hours and audit fees were not higher when the female auditor was in charge. However, audit fee per hour was related to the gender of auditors.
This result implies that the risk aversion tendency of women partially reflects audit risk. We shed light on the recently rising degree of social participation of women and the role of women. Our results have new implications in the auditor and regulator.

참고문헌 (Reference)

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