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Showing 4 results for Gender
Mohammad Imani Barandagh, Mahdi Kazemi Olum, Mostafa Abdi ,
Volume 3, Issue 5 (9-2018)
Abstract
Internal control is a director’s board duty in which its proper and effective type ensures a relative assurance of the implementation of the company's policies as well as an effective audit field. Therefore, as much as possible, it should create and implement appropriate internal control, which also examination of the impact of the board's gender diversity on this trend and shows differences in the behavior of men and women. The presence of a woman's representative on the board reduces the board's coherence and, as a result, makes the control and monitoring process more precise. In this study, Dawson's gender socialization theory is used to explain the moral difference between two groups of women and men. For the purpose of this study, the data of 152 companies listed in Tehran Stock Exchange during the period of 2011-2016 were tested using logit regression analysis. The findings confirm the negative impact of the presence of at least one female representative in the board composition on likelihood of weakness in corporate internal controls. Accordingly, the presence of female delegate on the board is expected to create an environment in which the board's homogeneity disappears and the control and monitoring process becomes more precise.
Dr Hassan Farajzadeh Dehkordi,
Volume 4, Issue 7 (9-2019)
Abstract
CContrary to expectations, ethics research has shown that, accountants earn low ethical reasoning scores in the moral development tests, due to accountants focusing on agreeableness trait. However, ethical tests evaluate agreeableness trait up to the intermediate levels of the moral development model. The purpose of this study is to investigate the relationship between five personality traits and ethical judgments of accounting students compared with management students. The big five personality traits are conscientiousness, extraversion, agreeableness, neuroticism and openness to experience. I also investigate the relationship between gender and moral judgment. Using a questionnaire and answers provided by 386 accounting and business students, from five universities located in Tehran province, in 2018, results show, accounting students have a higher priority for agreeableness personality trait. But, there is no significant difference between the ethical judgments of accounting and business students. I find that those accounting students who do prefer agreeableness trait appear to have lower levels of moral judgment. While this relationship does not exist for the business students. This means that accounting students have different personality traits, influenced by their discipline, and therefore have different moral judgment. Also, for both groups, there is a positive significant relationship between conscientiousness and extroversion with moral judgment and the relationship between neuroticism and moral judgment is negative. Finally, the study of the relationship between gender and moral judgment showed that, according to theory of gender role in socialization, female students tend to have more moral judgments than males.
Shokrollah Khajavi, Farsid Ahmadi Farsani,
Volume 6, Issue 11 (8-2021)
Abstract
Gender has a significant impact on the way information is collected and processed. Also, information processing methods are different in women than men. The goal of this research is to study gender effect on client auditing management neutralizing and auditor earning management discovering capability. Auditing management happens only when client intends to distract auditing focus on other sections (sections which have been manipulated by earning management or fraud) by the means of deviations tactics and wackiness. The statistical research population consists of head supervisor of the auditing organization during summer of 2018, which scenarios were distributed among 120 of them in a quasi-experimental manner. Available sampling has been executed in this research. In order to gender study control in auditing management t-student and Analysis of variance tests were utilized. Research results show that gender differences have positive significant effect on influences of auditing management neutralizing and earning management discovering by auditors in a way which female auditors show better performance in discovering earning management and neutralizing the auditing management effects, whereby the findings can play an important role in the manner of determining the auditing team members, and paying them properly
Mohsen Khotanlou, Mostafa Abdi, Mahdi Kazemioloum,
Volume 9, Issue 18 (3-2025)
Abstract
Including Key Audit Matters (KAM) in the audit report is one of the significant changes in the structure of the report in recent years, relying on auditors' professional judgment. It is expected that auditors' personality traits and gender influence their risk-taking levels, accuracy in audit project execution, and sensitivity to disclosing key client issues, leading to differences between male and female auditors. Individual characteristics affect auditors' professional judgments, so their perspectives on KAM disclosure often vary. Therefore, this study examines the impact of audit firms' partner gender diversity on the disclosure of KAM. The study collects data from 108 companies listed on the Tehran Stock Exchange from 2018–2023. The research hypothesis is tested using panel data and multiple regression analysis. The findings reveal that the presence of female audit partners in audit projects leads to greater disclosure of KAM. Furthermore, the results indicate that other auditor characteristics, such as auditor rotation and tenure, have a significant positive impact on KAM disclosure. This study provides new insights into the role of female auditors in audit reporting. The findings suggest that audit firms should consider gender diversity when selecting auditors, as it can lead to more comprehensive KAM disclosure. Additionally, they assist standard setters in evaluating new regulatory reforms and changes in audit reporting
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