[1]Sun Yat-sen Business School;
Sun Yat-sen University;
China;
[2]School of Business Administration;
Guangxi University of Finance and Economics;
China;
[1]Sun Yat-sen Business School;
Sun Yat-sen University;
China;
[4]Center for Accounting;
Finanace and Institutions;
Sun Yat-sen University;
China;
[3]School of International Education;
Guangxi University of Finance and Economics;
China;
Auditor characteristics; Sex difference; Gender difference; Audit quality; Personal characteristics;