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The Impact of Client and Auditor Gender on Auditors' Judgments

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Author Info
Gold-Nöteberg, A.H.
Hunton, J.E.
Gomaa, M.I. (Erasmus Research Institute of Management (ERIM), RSM Erasmus University)
Abstract

This study assesses the influence of client gender and auditor gender on auditors’ judgments. In an experimental task, a client offers unverified explanations as to why the auditor’s initial proposed adjusting journal entry (AJE) to lower the inventory value should not be recorded. The design includes one randomly manipulated variable (client gender: male or female) and one measured variable (auditor gender: male or female). The dependent variable assesses the influence of the client’s explanations on the auditor’s final proposed AJE recommendation. The results indicate that both male and female auditors exhibited a male-favorability; that is, they were persuaded more by a male than female client to change their initial AJE recommendation. Furthermore, female auditors were more influenced by a male client and less influenced by a female client than male auditors. Using an expert panel’s consensus opinion as a benchmark for the "best" solution, the male auditors were more accurate than female auditors, irrespective of client gender. Additional research will aid in substantiating, determining the limits, and generalizing the findings.

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Paper provided by Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam. in its series Research Paper with number ERS-2006-059-F&A Revision_Date: 2009-07-29.

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Date of creation: 15 Nov 2006
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Handle: RePEc:dgr:eureri:30009096

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Related research
Keywords: audit judgment; auditor gender; client gender; gender stereotypes; risk taking; selectivity hypothesis;

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  1. Dwyer, Peggy D. & Gilkeson, James H. & List, John A., 2002. "Gender differences in revealed risk taking: evidence from mutual fund investors," Economics Letters, Elsevier, vol. 76(2), pages 151-158, July. [Downloadable!] (restricted)
  2. Owen, Crystal L. & Todor, William D., 1993. "Attitudes toward women as managers: Still the same," Business Horizons, Elsevier, vol. 36(2), pages 12-16. [Downloadable!] (restricted)
  3. Sunden, Annika E & Surette, Brian J, 1998. "Gender Differences in the Allocation of Assets in Retirement Savings Plans," American Economic Review, American Economic Association, vol. 88(2), pages 207-11, May. [Downloadable!] (restricted)
  4. Broder, Ivy E, 1993. "Review of NSF Economics Proposals: Gender and Institutional Patterns," American Economic Review, American Economic Association, vol. 83(4), pages 964-70, September. [Downloadable!] (restricted)
  5. Hull, Rita P. & Umansky, Philip H., 1997. "An examination of gender stereotyping as an explanation for vertical job segregation in public accounting," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 507-528, August. [Downloadable!] (restricted)
  6. Tsui, Judy S. L. & Gul, Ferdinand A., 1996. "Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 41-51, January. [Downloadable!] (restricted)
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