Are Female Auditors Still Women? Analyzing the Sex Differences Affecting Audit Quality

46 Pages Posted: 10 Jun 2009 Last revised: 19 Feb 2010

See all articles by Kris Hardies

Kris Hardies

University of Antwerp

Diane Breesch

Vrije Universiteit Brussel

Joël Branson

Vrije Universiteit Brussel VUB

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

Hardies, Kris and Breesch, Diane and Branson, Joël, Are Female Auditors Still Women? Analyzing the Sex Differences Affecting Audit Quality (January 14, 2010). Available at SSRN: https://ssrn.com/abstract=1409964 or http://dx.doi.org/10.2139/ssrn.1409964

Kris Hardies (Contact Author)

University of Antwerp ( email )

Department of Accounting and Finance
Pleinlaan 13
Antwerp, 2000
Belgium

Diane Breesch

Vrije Universiteit Brussel ( email )

Pleinlaan 2
Brussels, Brussels 1050
Belgium

Joël Branson

Vrije Universiteit Brussel VUB ( email )

Pleinlaan 2
Brussels, 1050
Belgium

HOME PAGE: http://www.vub.ac.be/es

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