Abstract:This study tests whether gender differences of signing auditors has any influence on their independence by using a sample of Chinese listed firms from 2007 through 2010. The evidence shows that, in general, the independence of signing auditors is not significantly affected by their gender differences, however, gender differences has a great influence on the independence at early and late career stages of signing auditors. The result suggests that the relationship between auditors gender differences and independence is modified by career stages. The influence from gender differences is interesting for that the female signing auditors are less likely to issue modified audit opinions than the male auditors.