Download This PaperAre Female Auditors Still Women? Analyzing the Sex Differences Affecting Audit Quality
46 Pages Posted: 10 Jun 2009 Last revised: 19 Feb 2010
Date Written: January 14, 2010
Abstract
Previous research has hinted a potential impact of auditor gender on audit quality. It appears that, for example, men are less risk-averse than women. Female auditors may, therefore, express more severe audit opinions than male auditors. This paper addresses a potential major bias underlying the gender auditing research as it is not obvious that stereotypical believes about men and women are true or that findings from literature about the general population can be interpolated to the specific context of auditors.
Keywords: audit quality, gender, sex, gender differences, sex differences, psychological research
JEL Classification: M42, J16, M49
Suggested Citation: Suggested Citation
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