This study examines the association between accruals quality and gender of the firm's audit engagement partner in Indonesia. Specifically, prior studies provide evidence that gender-based difference in diligence, conservatism and risk tolerance, it is plausible that female auditors may improve audit quality. Indonesia provides a valuable research setting to investigate the issue, as it is mandatory to disclose the identity of the audit partners in the audit reports.,This study employs multivariate regression model to test the hypothesis, which examines the association between accruals quality and audit partners gender. Using a sample of Indonesian publicly listed firms, we run a panel of regression of audit quality measure proxied by abnormal accruals on female auditor variable and firm-specific controls. To triangulate the results, we also conduct sensitivity analysis using high and low category of abnormal accruals, an alternative measure of accruals quality (i.e. Beneish's M score) and propensity score matching (PSM).,We find that firms with female audit engagement partners are not associated with smaller abnormal accruals, thereby implying that female auditors may not constrain effects on earnings management. In other words, gender is not an important predictor for audit quality in Indonesia.,We are not able to use broader measures of audit quality such as GAAP violations/restatement, litigation or audit fee. This is because the Indonesian setting somewhat limits us to collect them due to lack of regulatory actions and/or database availability.,This study will contribute to the regulators (such as Financial Service Authorities/OJK) and professionals, on the effectiveness of female audit partners in improving audit quality. The study can be used as an evidence to support the gender equality in the accounting and audit industry.,Our findings suggest that auditor gender does not lead to the improvement of accruals quality in Indonesia. Given the fact that only 14% of firms in our sample audited by female audit partners, it is plausible that the positive traits of female top managers may not transmit to the overall audit process. As such, it is important to encourage more female involvement in top position of auditing and accounting industry is required to advance the profession and its positive impact to the society.,There are no prior studies in Indonesia examining the effect of audit partner gender on accruals quality using archival data. As such, this research will be the first to document such evidence and therefore can improve our understanding on the role of auditor characteristic on audit quality. We also respond to the call from DeFond and Zhang (2014) to push analysis of audit quality to the individual auditor level by examining the gender of audit partner.

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女性审计伙伴和应计质量：来自印度尼西亚的证据

本研究考察了应计质量与公司在印度尼西亚的审计业务合作伙伴的性别之间的关联。具体而言，先前的研究提供了证据表明，基于性别的勤勉，保守和风险承受能力上的差异，女性审计师可能会提高审计质量似乎是合理的。印度尼西亚为调查此问题提供了宝贵的研究环境，因为必须在审计报告中披露审计伙伴的身份。本研究采用多元回归模型检验假设，该模型检验应计质量与审计伙伴之间的关联。性别。我们使用印度尼西亚一家上市公司的样本，对女性审计师变量和特定于公司的控制权的异常应计费用所代理的审计质量度量进行了回归。为了对结果进行三角剖分，我们还使用异常应计的高低类别，应计质量的替代度量（即贝尼什的M得分）和倾向得分匹配（PSM）进行敏感性分析。我们发现，拥有女性审计参与伙伴的公司与较小的异常无关应计项目，因此暗示女性审计师可能不会限制对盈余管理的影响。换句话说，性别并不是印度尼西亚审计质量的重要指标。我们无法使用更广泛的审计质量衡量标准，例如GAAP违规/重述，诉讼或审计费用。这是因为印度尼西亚的设置由于缺乏监管措施和/或缺乏数据库可用性而在某种程度上限制了我们的收集。本研究将为监管机构（例如金融服务机构/ OJK）和专业人员做出贡献，女性审计合作伙伴在提高审计质量方面的有效性。该研究可以用作支持会计和审计行业中性别平等的证据。我们的研究结果表明，审计师性别不会导致印尼应计项目质量的提高。鉴于我们样本中只有14％的公司是由女性审计合伙人审计的，因此女性高层管理人员的积极特质可能不会转移到整个审计过程中，这是合理的。因此，重要的是要鼓励更多的女性参与审计和会计行业的最高职位，以促进该行业的发展及其对社会的积极影响。印度尼西亚之前没有研究研究审计伙伴性别对应计项目的影响。使用档案数据的质量。因此，这项研究将是第一个记录此类证据的文献，因此可以增进我们对审计师特征对审计质量的作用的理解。我们还回应了DeFond和Zhang（2014）的号召，即通过检查审计合伙人的性别，将对审计质量的分析推向单个审计师级别。