| Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 103 === This study examines the association between the gender of an audit engagement partner and audit quality, and the association between the composition of genders of engagement partner and concurring partner and audit quality. Using abnormal accruals as the proxy for audit quality, this study finds that, inconsistent with the hypothesis, female engagement partners are associated with higher abnormal accruals. But when engagement partners and concurring partners are of different genders, abnormal accruals are lower than other compositions, suggesting that gender diversity is helpful for improving audit quality.
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