Sexism, Statements, and Audits

37 Pages Posted: 2 Nov 2014 Last revised: 13 Sep 2016

See all articles by Eric Schniter

Eric Schniter

Center for the Study of Human Nature - CSUF; Chapman University - George L. Argyros School of Business and Economics - Economic Science Institute

Timothy W. Shields

Chapman University - George L. Argyros School of Business & Economics; Chapman University - Economic Science Institute

Date Written: September 12, 2016

Abstract

Within the context of auditor and issuer interaction, we examine the relationship between sexist stereotypes and sexual discrimination using laboratory experiments. Examining archival data, researchers have hypothesized gender differences in financial misstatement and auditing based on stereotypes of cautious and ethical females. To investigate these aspects of sexism we presented males and females with incentivized belief elicitation tasks about anticipated interaction behaviors and then a series of strategic-communication game decisions in male and females interactions. Feedback about belief accuracy, actual behaviors, and earnings was only given after completing a full set of belief elicitations and interactions. Before feedback, both genders stereotyped the other gender’s behavior propensities as relatively different than their own gender’s. Both genders’ stereotyped males as more likely to misstate and engage in risky auditing than females, and while both genders discriminated based on target gender, we find no gender differences per se; males’ and females’ behavior was similar. Consistent with a statistical discrimination account of sexism, stereotypes and game behaviors were adjusted after feedback to more accurately reflect and predict others’ behaviors.

Keywords: sexism, gender, stereotype, discrimination, audit

JEL Classification: A13, D03, J14, Z1

Suggested Citation

Schniter, Eric and Shields, Timothy W., Sexism, Statements, and Audits (September 12, 2016). Available at SSRN: https://ssrn.com/abstract=2518094 or http://dx.doi.org/10.2139/ssrn.2518094

Eric Schniter

Center for the Study of Human Nature - CSUF ( email )

800 N. State College Blvd.
Fullerton, CA 92831-3599
United States

Chapman University - George L. Argyros School of Business and Economics - Economic Science Institute ( email )

One University Dr.
Orange, CA 92866
United States

HOME PAGE: http://sites.google.com/site/ericschniter/

Timothy W. Shields (Contact Author)

Chapman University - George L. Argyros School of Business & Economics ( email )

One University Drive
Orange, CA 92866
United States
714.289.2092 (Phone)

HOME PAGE: http://sites.google.com/site/timothywshields/

Chapman University - Economic Science Institute ( email )

One University Dr.
Orange, CA 92866
United States

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