Projects per year
From international literature, it appears that gender has a significant influence on the manner in which information is collected and processed (selectivity hypothesis, Meyers-Levy 1989). Women also appear to have a significant other risk profile then men. This research examines the effects of auditor gender on the content of the audit report and the severity of the audit opinion. Only a limited number of prior studies have investigated gender differences in an audit context. Thus, the current study extends the literature on gender differences in auditors information processing strategies and auditors risk profile. We test our hypotheses on the basis of a laboratory experiment in which we analyze the final written exams of 20 female and 20 male Belgian future auditors. The findings suggest that female auditors discover more potential misstatements than male auditors, but that they analyze the misstatements less accurate than male auditors. This could be caused by gender differences in coping with time pressure. The findings also indicate that female auditors are more risk-averse than male auditors. Implications on auditor choice by companies, assignment of personnel to audit teams and quality control issues are discussed.
|Publication status||Unpublished - 19 Sep 2007|
|Event||ES-navorsingsdag - Fortis Auditorium, Brussel|
Duration: 18 Sep 2009 → 18 Sep 2009
|Period||18/09/09 → 18/09/09|
- Auditor, gender, information processing, risk prof
FingerprintDive into the research topics of 'The effect of Auditor Gender on Auditopinion'. Together they form a unique fingerprint.
- 1 Finished