| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 107 === This study focuses on the relationship between the gender composition of CPA and executive and audit quality, based on the gender data of CPAs and executives for Taiwan listed firms during 2007-2017. This study measures the discretionary accruals (DA) by the prediction errors from the cross-sectional modified Jones model (Dechow et al., 1995) with the firm performance controlling (Kothari et al., 2005). In the “DA > 0” group, the empirical result reveals that the audit committee negatively associated with the absolute value of discretionary accruals (DA). In the other “DA < 0” group, the female auditors and female members of audit committee are positively associated with the absolute value of discretionary accruals (DA). This finding suggests that female auditors and the female member of audit committee can provide better auditing assurance services in Taiwan. Furthermore, the composition of female CPA and female members of audit committee provide better auditing assurance services. The empirical result means that the composition of female CPA and the female members of audit committee could avoid that the company do earning smoothing.
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