Yang, Shixin; Liu, Yunguo; Mai, Qiongdan - In: China journal of accounting research : CJAR 11 (2018) 4, pp. 325-350
' independence in the mainstream international literature. We examine whether and how an auditor's gender affects the quality of his … or her audits under the framework of empathy theory and gender role socialization theory. Using a large sample of 9861 … signed auditors shows significant gender differences: these significant gender differences differ from the findings of …
