簽證會計師性別與審計公費之關聯性

The Association between Audit Partner's Gender and Audit Fees

本研究檢視簽證會計師性別與審計公費之關聯性。由於台灣查核報告規範強制要求主、副簽會計師在查核報告簽名，此雙簽的簽名規範，提供本研究檢視主、副簽會計師性別組合如何影響審計公費的獨特情境。本研究採2009－2012年台灣公開發行公司為研究對象，實證結果顯示，以主、副簽會計師皆為男性作為對照組，主簽為女性會計師但副簽為男性會計師的組合，有較高的審計公費；但副簽為女性會計師主簽為男性會計師的組合，並無較高的審計公費；主、副簽皆為女性會計師亦無較高的審計公費。將樣本分拆四大與非四大後，上述發現僅存在於四大樣本。另將四大樣本分拆為各大型會計師事務所樣本分別檢視後，發現主簽為女性會計師但副簽為男性會計師的組合，有較高的審計公費，僅存在於資誠會計師事務所的樣本。

This study examines the association between audit partner's gender and audit fees. Since the audit report in Taiwan mandates both lead and concurring auditors sign their names in the audit report, this dual-attestation signature regulation provides us the unique setting for investigating how the gender combination of lead and concurring auditors affects audit fees. Using 2009-2012 Taiwanese public companies as a sample, the empirical results find that, in contrast with both lead and concurring auditors are male, there is higher audit fees if the lead auditor is female but the concurring auditor is male. However, there is no higher audit fees if the concurring auditor is female but the lead auditor is male and both lead and concurring auditors are female. After separating Big 4 subsample and non-Big 4 subsample, the findings described above only exist in the Big 4 subsamples. Likewise, individual Big 4 subsample shows that female lead auditor with male concurring auditor charges higher audit fees exists only in the PwC subsample.