本文探討會計師性別、財務主管性別及兩者交互作用對審計品質之影響。過去文獻指出，女性專業人士通常較具風險趨避傾向，較重視法規遵循與資訊透明度，因此女性會計師及女性財務主管可能採取較保守之專業判斷與財務決策，進而提升審計品質。本文以2017年至2023年臺灣上市櫃公司為研究樣本，探討會計師性別與財務主管性別是否與審計品質具有顯著關聯。實證結果發現，會計師性別與審計品質間未存在顯著關係，顯示女性會計師並未展現顯著優於男性會計師之審計品質，可能係因在成熟之審計制度及專業規範下，會計師之專業判斷主要受到查核準則、事務所品質控制制度及法規要求所約束，而非個人性別特質所主導。
此外，本文進一步探討財務主管性別及會計師與財務主管性別交互作用對審計品質之影響。實證結果顯示，女性財務主管與審計品質呈顯著正向關聯，表示女性財務主管所屬公司之裁決性應計數絕對值較低，財務報導品質較佳，進而反映較佳之審計品質；然而，會計師與財務主管性別交互作用則未達顯著水準，顯示雙方性別組合並未對審計品質產生額外影響，可能係因會計師與財務主管之互動關係主要受到專業角色、制度規範及組織環境等因素影響，而非性別組合本身所決定。整體而言，本研究結果支持女性財務主管較為保守及重視財務報導品質之觀點，但未發現會計師性別及兩者之性別組合效果對審計品質具有顯著影響。

This study investigates the effects of auditor gender, CFO gender, and their interaction on audit quality. Previous studies suggest that female professionals are generally more risk-averse and place greater emphasis on regulatory compliance and information transparency. Therefore, female auditors and female CFOs may adopt more conservative professional judgments and financial decisions, thereby improving audit quality. Using Taiwanese listed and OTC companies from 2017 to 2023 as the research sample, this study examines whether auditor gender and CFO gender are significantly associated with audit quality. The empirical results show that auditor gender is not significantly related to audit quality, indicating that female auditors do not exhibit significantly better audit quality than male auditors. This may be because, under a mature auditing system and professional regulations, auditors' professional judgments are primarily constrained by auditing standards, quality control systems, and regulatory requirements rather than by individual gender characteristics.
Furthermore, this study examines the effects of CFO gender and the interaction between auditor gender and CFO gender on audit quality. The empirical results indicate that female CFOs are positively associated with audit quality, suggesting that firms with female CFOs have lower absolute discretionary accruals and higher financial reporting quality, which in turn reflects better audit quality. However, the interaction between auditor gender and CFO gender is not statistically significant, indicating that the gender combination of auditors and CFOs does not produce additional effects on audit quality. This may be because the interaction between auditors and CFOs is primarily influenced by professional roles, institutional regulations, and organizational environments rather than by gender combinations themselves. Overall, the findings support the view that female CFOs tend to be more conservative and place greater emphasis on financial reporting quality. Nevertheless, no significant evidence is found that auditor gender or the gender combination of auditors and CFOs has a significant impact on audit quality.

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