Male and Female Auditors : An Ethical Divide? - Archive ouverte HAL Accéder directement au contenu
Article Dans Une Revue International Journal of Auditing Année : 2017

Male and Female Auditors : An Ethical Divide?

Marie-Claire Loison
  • Fonction : Auteur
Anne-Laure Farjaudon
  • Fonction : Auteur

Résumé

This article aims to explore the behavioural differences between male and female auditors with respect to professional ethics rules. We used factorial correspondence analysis to study disciplinary rulings issued against French statutory auditors between June 1989 and December 2008. Our results highlight significant gender-related behavioural differences between auditors regarding professional ethics. Male statutory auditors are more likely to exhibit behaviour that harms the image of the profession, while their female counterparts principally commit disciplinary offences relating to audit quality and to obstruction of professional peer-review controls. This study therefore shows that gender offers a relevant perspective for investigating differences in statutory auditor professional ethical behaviour. It is also a useful source of information for the profession in terms of increasing the effectiveness of its disciplinary processes.
Fichier non déposé

Dates et versions

hal-02312052 , version 1 (26-02-2020)

Identifiants

  • HAL Id : hal-02312052 , version 1

Citer

Géraldine Hottegindre, Marie-Claire Loison, Anne-Laure Farjaudon. Male and Female Auditors : An Ethical Divide?. International Journal of Auditing, 2017, 21 (2), 131-149 p. ⟨hal-02312052⟩

Collections

EMLYON
24 Consultations
0 Téléchargements

Partager

Gmail Mastodon Facebook X LinkedIn More