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Do Female Directors on the Board Matter to Audit efforts? Evidence from China


Keywords: female directors; audit efforts; China

Female directors have been becoming a common phenomenon with economic development and enhancement of women’s social status in China. Previous researches have shown that female directors pay more attention to oversight of management and take on a significant character of risk-aversion; whether the above features can affect external audit effort is notable. 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 in China. 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 importance for audit efforts than female executive directors.


Zhejiang Zhou -
Anhui University

Weichu Xu -
East Stroudsburg University of Pennsylvania

Chaolin Chen -
Xiamen National Accounting Institute


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