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Male and Female Auditors : An Ethical Divide?

Author

Listed:
  • Géraldine Hottegindre

    (EM - EMLyon Business School)

  • Marie-Claire Loison
  • Anne-Laure Farjaudon

Abstract

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.

Suggested Citation

  • Géraldine Hottegindre & Marie-Claire Loison & Anne-Laure Farjaudon, 2017. "Male and Female Auditors : An Ethical Divide?," Post-Print hal-02312052, HAL.
    • Handle: RePEc:hal:journl:hal-02312052
    as

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    Citations

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    Cited by:

    1. Mouna Hazgui & Marion Brivot, 2022. "Debating Ethics or Risks? An Exploratory Study of Audit Partners’ Peer Consultations About Ethics," Journal of Business Ethics, Springer, vol. 175(4), pages 741-758, February.
    2. Owusu, Andrews & Zalata, Alaa Mansour, 2023. "Credit rating agency response to appointment of female audit partners: Evidence from the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
    3. Mehdi Nekhili & Fahim Javed & Haithem Nagati, 2022. "Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management," Journal of Business Ethics, Springer, vol. 177(2), pages 233-260, May.

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