Jurnal Bisnis dan Akuntansi
Vol 15 No 2 (2013): Jurnal Bisnis dan Akuntansi

MEN AUDITOR, WOMEN AUDITOR AND AUDIT QUALITY

ASTRID RUDYANTO (STIE Trisakti)
IRWANTO HANDOJO (STIE Trisakti)



Article Info

Publish Date
18 Apr 2018

Abstract

Many researches on auditor specific characteristic use evidence from psychological researches on the existence of certain sex-based differences amongst individuals.The objective of this study is to see whether indeed there are sex differences in auditor interms of risk profile, problem solving skill, and independence - three important traits with potential of influencing the auditor judgment and audit quality-as it is not obvious thatstereotypical believes about men and women are true or that findings from literature aboutthe general population can be interpreted to the specific context of auditors. Primary data was employed for the study using a sample of 115 auditors, 175 accounting students, 112 management students and 114 nonaccounting and nonmanagement students with independent sample test and mann-whitney u test. The findings suggested there is no sex difference in auditors while overall, there is sex difference in risk profile. It is concluded that there is no sex difference affecting audit quality.

Copyrights © 2013






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...