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A Systematic Literature Review on Women’s Participation in Auditing: Gender Diversity, ESG and Accountability

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  • Kamilah Almousa
  • Nafisah Yami

Abstract

This paper aims to review and synthesize the existing literature on women’s participation in the auditing profession and its implications for the profession and its practices. Although the number of female auditors has increased, many studies show that women face several challenges in their career paths. Using a systematic review method and the PRISMA 2020 framework, this study selected 54 empirical papers from Scopus published between 2008 and 2025. The results show four main themes in the literature- (1) Audit Quality, Earnings Management, and Earnings Quality, (2) Women and Audit Reports, (3) Gender Diversity and Audit Fees, and (4) Gendered Barriers, Stereotypes, and Organizational Culture. These themes will provide a foundation to understand both the contributions and the challenges of women’s participation in the audit profession. This review concludes that women’s involvement in auditing has a meaningful effect on audit quality, ethics, and governance, but the profession still suffers from structural inequalities that need to be addressed. The study also outlines research gaps and suggests future directions for scholars to better understand how gender diversity can shape the auditing profession in different contexts.

Suggested Citation

  • Kamilah Almousa & Nafisah Yami, 2026. "A Systematic Literature Review on Women’s Participation in Auditing: Gender Diversity, ESG and Accountability," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 18(5), pages 1-66, May.
    • Handle: RePEc:ibn:ijefaa:v:18:y:2026:i:5:p:66
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    References listed on IDEAS

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    1. Jie Hao & Viet Pham & Meng Guo, 2022. "The Gender Effects of Audit Partners on Audit Outcomes: Evidence of Rule 3211 Adoption," Journal of Business Ethics, Springer, vol. 177(2), pages 275-304, May.
    2. Ilanit Gavious & Einav Segev & Rami Yosef, 2012. "Female directors and earnings management in high‐technology firms," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 24(1), pages 4-32, April.
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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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