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Audit quality, audit fees and gender

This paper investigates the impact of the gender of auditors on audit quality and audit fees from microscopic level. We use a unique sample of listed companies in China, where audit reports must be audited and certified in the name of two signing certified public accountants as well as in the name of an audit firm. The results indicate that female group auditors can increase income decreasing discretionary accruals at a 5% level of significance. What's more, female auditors charge more than male auditors. The conclusions provide important empirical evidence in the field of gender research in Chinese audit market.