Gender, the State, and the Audit Profession: Evidence from Spain (1942-1988)

Posted: 22 Jan 2002

See all articles by Nieves Carrera

Nieves Carrera

Charles III University of Madrid - Department of Business Administration

Isabel Gutiérrez

Charles III University of Madrid - Department of Business Administration

Salvador Carmona

Instituto de Empresa

Abstract

Extant knowledge on gender and auditing overwhelmingly relies on evidence gathered from a limited group of Anglo-Saxon countries. It is widely admitted, however, that gender issues are affected by the institutional contexts of the investigation. The Anglo-Saxon settings, we contend, embrace a number of idiosyncratic, institutional characteristics that advise caution in the generalisability of results. Our study addresses the role of gender in Spanish audit practice during the period 1942 to 1988. The environment of the Spanish audit profession witnessed the peaceful transition from a dictatorship to a full-fledged democracy as well as the emergence of a free market economy from a system characterised by stiff economic autarchy and an overriding intervention of the state in the economy. We found that the dominant role of the state in the Spanish society affected the structure of the audit profession and made impossible the emergence of an autonomous project. In particular, our findings reveal that the audit profession did not have an independent strategy about the role of women at work, but mimicked the attitudes deployed by the state during our observation period.

JEL Classification: M40, M41, M49

Suggested Citation

Carrera Pena, Maria Nieves and Gutiérrez, María Isabel and Carmona, Salvador, Gender, the State, and the Audit Profession: Evidence from Spain (1942-1988). Available at SSRN: https://ssrn.com/abstract=293787

Maria Nieves Carrera Pena (Contact Author)

Charles III University of Madrid - Department of Business Administration ( email )

Calle Madrid 126
Getafe, Madrid, Madrid 28903
Spain

María Isabel Gutiérrez

Charles III University of Madrid - Department of Business Administration ( email )

Calle Madrid 126
Getafe, Madrid, Madrid 28903
Spain

Salvador Carmona

Instituto de Empresa ( email )

Pinar 15, 1
Madrid, 28006
Spain
917451377 (Phone)

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