女性主导签署合伙人对修改审计意见的影响：来自日本的证据

IF 3.7 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation Pub Date : 2025-08-05 DOI:10.1016/j.intaccaudtax.2025.100715

Noriyuki Tsunogaya , Masaki Kusano , Yoshihiro Sakuma

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引用次数: 0

摘要

我们通过实证检验领导签署（业务）合伙人的性别与发布修改审计意见的可能性之间的关系，扩展了先前文献的结果。结果表明，女性首席签署合伙人比男性首席签署合伙人更有可能发表修改后的审计意见。研究结果进一步表明，当审计业务团队规模较小，且女性签署合伙人数量等于或超过男性签署合伙人时，女性领导签署合伙人比男性领导签署合伙人更有可能发布修改审计意见。这些结果表明，女性首席签署合伙人是独立态度（或审计质量）的重要预测因子，我们应该考虑审计项目组的规模和组成，以增强女性首席签署合伙人的影响力。

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The effect of female lead signing partners on modified audit opinions: Evidence from Japan

We extend the results of previous literature by empirically examining the relationship between lead signing (engagement) partners’ gender and the likelihood of issuing a modified audit opinion. The results show that female lead signing partners are more likely than their male counterparts to issue modified audit opinions. The results further indicate that when the audit engagement team is small, and the number of female signing partners equals or exceeds that of their male counterparts, female lead signing partners are more likely than their male counterparts to issue modified audit opinions. These results suggest that female lead signing partners are a significant predictor of independent attitude (or audit quality) and that we should consider the size and composition of an audit engagement team to enhance the influence of female lead signing partners.

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.