Are Female Auditors Still Women? Analyzing the Sex Differences Affecting Audit Quality
- 14 January 2010
- preprint
- Published by Elsevier BV in SSRN Electronic Journal
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.This publication has 89 references indexed in Scilit:
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