The Gendered Production of Audit Quality

275 Pages Posted: 21 Apr 2013

Multiple version iconThere are 2 versions of this paper

Date Written: December 15, 2011


This dissertation investigates what difference (and under what circumstances) gender makes for the production of audit quality. There is much interest of both scholars and regulators for the quality of auditing to assure the credibility of companies’ financial reporting. Audit quality is ultimately determined by the behavior of auditors, which is likely to be gendered (i.e., patterned through and in terms of a distinction between femininity and masculinity). Gender scholars have convincingly shown how people "do gender" (i.e., create differences) in and through the enactment of work activities. This study therefore addresses the question how gender directs auditors’ behaviors and how this affects audit quality. Specifically, it answers the question how auditors do gender in and through the process of being an auditor. Moreover, it explains how the doings of gender affect the production of audit quality in terms of the level of assurance that is provided (i.e., the outcome of the audit production process). The study employed a concurrent mixed methods design based upon data from the Belgian audit market. A qualitative methodology based principally upon a program of semi-structured interviews with 24 respondents was employed. Emergent themes regarding the gendered fundamentals of "doing audit" and "being an auditor" were extracted from the interview data using content analysis. Analyses of large samples of archival data were used to investigate the gendered nature of specific outcomes of the audit production process, namely (1) audit opinions (N=14,314) and (2) audit fees (N=13,828). Triangulation of the results of these quantitative analyses with those themes that emerged from the interview data leads to the conclusion that female auditors (especially within the larger audit firms) produce higher audit quality than male auditors; although the opaqueness of audit quality obscures this fact for auditors themselves and for their firms. The results of this study can be used to understand the organizational micro-practices by which gender differences and hierarchies are (re)produced within audit firms, which eventually affects the production of the audit. The results can also be used to encourage (large) audit firms to change their discourses and reward structure.

Keywords: gender, audit quality

Suggested Citation

Hardies, Kris, The Gendered Production of Audit Quality (December 15, 2011). Available at SSRN: or

Kris Hardies (Contact Author)

University of Antwerp ( email )

Department of Accounting and Finance
Pleinlaan 13
Antwerp, 2000

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