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Unveiling gendered habitus in audit quality: a Bourdieusian quantitative study in Tunisia

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  • Seyma Moussa
  • Raida Chakroun
  • Hanen Khanchel

Abstract

This study aimed to examine the relationship between gender, role stressors, and audit quality reduction behaviours (AQRB) among Tunisian auditors through a Bourdieusian lens. A survey was conducted among 229 Tunisian auditors (43% women and 57% men) and structural equation modelling (SEM) was used. The results revealed a significant difference between male and female auditors in adopting practices that may compromise audit quality. The data indicate that male auditors have a statistically higher propensity to adopt AQRBs. In addition, the study revealed a moderating effect of gender on the relationship between emotional exhaustion (EE) and AQRB and between role conflict (RC) and AQRB, suggesting that men are more 'sensitive' to the effect of RC and EE on behaviours that impair audit quality. This disparity suggests a moderating effect of gender in decision-making ethics related to the audit process, which could be due to their habitus and pre-existing expectations within the profession.

Suggested Citation

  • Seyma Moussa & Raida Chakroun & Hanen Khanchel, 2025. "Unveiling gendered habitus in audit quality: a Bourdieusian quantitative study in Tunisia," International Journal of Behavioural Accounting and Finance, Inderscience Enterprises Ltd, vol. 7(4), pages 430-462.
    • Handle: RePEc:ids:ijbeaf:v:7:y:2025:i:4:p:430-462
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