過去心理學及行為經濟學的相關文獻指出，性別特質對專業判斷與投入的差異存有深刻的影響。近年來女性在經濟、政治上性別分配的不對等逐漸改善，在審計工作的領域中，女性的優勢及特質也受到更多關注。近期研究指出女性會計師查核的企業有較佳的財務報表品質，本文進一步以2006至2014年台灣上市櫃企業為研究對象，探討企業傾向選任女性做為主簽會計師之決定因素。研究結果發現，相對於選任主簽為男性會計師的企業，主簽會計師為女性的企業的特質包括：成立年數較長、設置審計委員會的機率較高、財報重簽的可能性較低、裁決性應計數幅度較小、資產週轉率較高以及營運風險較高。

According to the psychology and behavioral economics literatures, gender characteristics make profound influences in professional judgment and performance. In recent years, gender distribution of females in the field of economics and politics improved gradually. People in auditing field also began to pay attention to the advantages and characteristics of females. The recent researches indicate that firms audited by female auditor had better financial reporting quality. This paper further investigates the determinants of female auditor chosen by Taiwan listed companies from 2006 to 2014. The result shows that firms tend to choose female to be the lead auditor, comparing with firms choose male lead auditor, have following characteristics: older age since the company registered, higher probability of setting the Audit Committee, lower probability of financial restatement, lower discretionary accruals, higher asset turnover ratio and higher operational risk.

目錄
中文摘要	I
英文摘要	II
目錄	III
表目錄	IV
圖目錄	V
第壹章 緒論	1
第一節 研究動機與目的	1
第二節 研究流程	4
第貳章 文獻探討	5
第一節 性別特質與職場表現的關聯性	5
第二節 女性簽證會計師與受查客戶的財務報表品質	8
第三節 公司治理、盈餘管理與性別特質	10
第參章 研究設計	12
第一節 樣本來源	12
第二節 研究模型	12
第肆章 實證結果與分析	20
第一節 敘述性統計分析與相關係數分析	20
第二節 多元回歸之檢定結果分析	31
第伍章 結論與建議	36
參考文獻	38

表目錄
表3-1 變數定義表	18
表4-1 樣本篩選過程	20
表4-2 各會計師事務所的客戶查核會計師性別組合分佈狀況	21
表4-3 會計師事務所與會計師性別交叉分析	23
表4-4 會計師性別的產業分佈狀況	24
表4-5 會計師性別的年分佈狀況	25
表4-6 敘述性統計量(N=11,662)	27
表4-7 平均數與中位數檢定	28
表4-8 相關係數矩陣	30
表4-9 主簽會計師性別選擇因素分析 (Probit Model)	35

圖目錄
圖1-1研究流程圖	4
圖4-1會計師性別比率之年趨勢圖	26

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