女性董事影响了审计努力程度吗

Do Female Directors Matter to Audit Efforts

随着经济的发展和女性社会地位的日益提高，女性董事已经成为普遍现象。既有研究表明，女性董事在监督管理层的行为中更加积极，呈现出明显的风险厌恶特征，上述行为特征是否会影响到外部审计努力程度值得关注。本文~2001—2009年间的中国资本市场A股上市公司为样本，实证分析了女性董事与审计努力程度之间的关系。研究结果表明，女性董事显著降低了审计努力程度，进一步将女性董事区分为女性独立董事和女性非独立董事后，发现主要是女性独立董事在其中发挥了作用，且女性董事的这一效应随着法律环境的完善明显减弱。本文丰富了女性董事与审计行为之间关系的研究，增进了对审计努力程度影响因素的理解。

Female directors become a common phenomenon with economic development and enhancement of women＇s social status in China. This article examines the effect of female directors on audit efforts. We find that female directors on the board decrease audit efforts significantly, and independent directors play a predominant role after dividing directors into independent and executive directors. Furthermore, the above female directors＇ effects weaken obviously as the legal environments are perfected. These results suggest that female directors on the board is one important type of board structure that impair audit efforts, and that female independent directors are of greater importanee for audit efforts than female executive directors.