女性董事长特征如何影响高质量审计师选择?——来自中国资本市场的经验证据

How do female chairwoman characteristics affect quality auditor selection?——Empirical evidence from China,s capital markets

近几年,董事会中女性占比在逐步提高。女性高管对公司治理水平的影响受到了广泛关注。在中国,公司股权高度集中,董事长具有绝对的话语权。本文以2010—2020年A股上市公司为样本。从审计师选择出发,实证检验了董事长性别与年龄对审计师的选择倾向。结果表明,女性董事长更倾向于聘用高质量审计师,以达到证明自身管理能力的目的。这种效应在股权集中度高的企业更加显著,并且年龄更大女性董事长更偏向于使用高质量审计师。本文的研究有助于消除社会对女性的偏见,提高女性董事长比例,充分发挥女性高管的天然优势,提高董事会积极性,激发女性高管工作活力。

In recent years,the proportion of women on the board of directors has gradually increased.The impact of female executives on corporate governance has received much attention.In China,the ownership of the company is highly concentrated,and the chairman has the absolute right to speak.This paper takes a-share listed companies from 2010 to 2020 as samples.From the perspective of auditor selection,this paper empirically tests the effect of chairman's gender and age on auditor selection.The results show that female chairmen are more likely to hire high-quality auditors to prove their management ability.This effect is more pronounced in firms with higher ownership concentration and older female chairmen prefer to use high-quality auditors.Enriched the research on women chairmen.It will help eliminate social prejudice against women,increase the proportion of female chairmen,give full play to the natural advantages of female executives,improve the enthusiasm of the board of directors,and stimulate the work vitality of female executives.