Multi-Auditor Judgment and Decision-Making: Some Evidence on the Impact of Gender
24 Pages Posted: 26 Aug 2009 Last revised: 13 Dec 2012
Date Written: December 10, 2012
Abstract
Most audit fieldwork is not conducted by a single auditor but by a team of auditors. Researchers have, however, focused heavily on the judgment and decision-making of individual auditors, ignoring the multi-person reality in which auditors have to make judgments and decisions. This study contributes to the literature by examining the performances of mixed and same-sex dyads on a group assignment for a course ‘Financial Statement Analysis and Auditing’. In this quasi-experimental setting, we found a significant association between group performances and sex composition with mixed dyads performing best, followed by all-male dyads, and then all-female dyads. It is suggested that these findings are the result of the prescriptive nature of gender stereotypes activated by the masculine nature of auditing/accounting in general and the task at hand in particular.
Keywords: Multi-Auditor Judgment, Audit Teams, Audit Groups, Group Research, Sex, Gender
JEL Classification: C92, J16, M42
Suggested Citation: Suggested Citation
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