The effect of female lead signing partners on modified audit opinions: Evidence from Japan
研究发现日本女性首席签字合伙人比男性更可能出具非标准审计意见，且在小审计团队中女性人数占优时这一效应更强，对审计质量和团队构成研究有参考价值。
We extend the results of previous literature by empirically examining the relationship between lead signing (engagement) partners’ gender and the likelihood of issuing a modified audit opinion. The results show that female lead signing partners are more likely than their male counterparts to issue modified audit opinions. The results further indicate that when the audit engagement team is small, and the number of female signing partners equals or exceeds that of their male counterparts, female lead signing partners are more likely than their male counterparts to issue modified audit opinions. These results suggest that female lead signing partners are a significant predictor of independent attitude (or audit quality) and that we should consider the size and composition of an audit engagement team to enhance the influence of female lead signing partners.