As the percentage of female members in the board of directors increases, the roles female directors play and the influences they have in corporate governance have attracted more and more attention. The paper demonstrates what effects female directors in Audit Committee take on the earnings quality of corporation, based on the sample of Chinese A share listed companies from 2011 to 2015. The research finds that the earnings quality will be improved if there are female members, two or more female members, or female directors in position. Furthermore, the female members work will be more effective in a favorable governing environment. The above research results show that the variation of gender structure will contribute to a better audit committee which has a more effective function of supervision and a higher quality of earning information.