The Association between Auditor Gender and Going-Concern Options

• Main Authors: Hui-Ya Kao, 高慧雅
• Other Authors: Yue-Duan Guan
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/86221773259694262020

碩士 === 銘傳大學 === 會計學系碩士在職專班 === 103 === This study aims to investigate whether auditor genders affect the probability of proposing Going-Concern Option for the financially distressed companies. Following the definition in TEJ. Using the sample of 3,447 financially distressed, public companies during 2008-2013, we find that the female auditors have higher probability to make a Going-Concern Option to the financially distressed customers only in lead combination; the female auditors auditing is relatively not apt to affect by the importance of customers. Rather than male auditors, the females more tend to make a Going-Concern Option to high risk customers.