本計畫擬探討企業聘用女性會計師對其盈餘穩健度的影響,並以此研究成果來探討女性會計師在風險趨避及道德要求下是否明顯異於男性會計師。本研究以Khan and Watts(2009)所建構之C-Score模型來代理企業盈餘穩健程度,並以傾向分數配對法來解決女性會計師之聘任所面臨的樣本自我選擇問題。最後實證結果發現女性會計師(主簽會計師為女性)時,企業確實有較高之穩健程度。此外本文也進行敏感性分析,針對Female1(主簽及副簽會計師皆為女性)、Female3(副簽會計師為女性)及Female4(主簽或副簽會計師其中一位為女性)進行實證,結果亦支持本文假說。
This article is tries to probe into effect of earnings conservatism on enterprises hire female CPA and as the research to probe into female CPA is significantly different from male CPA on risk averse and moral requirements. This study is based on C-Score model which was built by Khan and Watts(2009) to proxy earning conservatism and using propensity score matching method to solve the problem of facing self-selection problem on hiring female CPA. The empirical shows enterprises have highly robustness when lead auditor is female. Moreover, this article made sensitivity analysis on Female 1 (lead auditor and vice auditor are female), Female 3 (vice auditor is female), and Female 4 (lead auditor or vice auditor is female). The result also supports the hypothesis.