Analyzing the Effect of Auditor Gender on Audit Quality

Subject Areas :

Seyed Hossein  Alavi Tabari ¹ (دانشیار حسابداری دانشگاه الزهرا(س))
Vida  Mojtahedzadeh ² (دانشیار حسابداری دانشگاه الزهرا(س))
Naghmeh  Bakhtiaeri ³ (کارشناس ارشد حسابداری دانشگاه الزهرا(س))

Received: 2015-05-09 Accepted : 2015-05-09 Published : 2012-05-21

Keywords: ndependence Auditing Quality, gender differences, Problem-Solving Ability, Risk of Auditor, Independence of Auditor,

Abstract :

his paper examines the effect of auditor gender on audit quality. To determine audit quality, three indexes of ability to solve the problems , risk and auditor independence were used (Hardies &Breesch, 2010). The required data was obtained through questionnaires handed out among members of Iranian Association of Certified Public Accountants (IACPA). The T- test results indicate though gender differences affect on the relationship between audit quality and problem-solving ability of auditors, no significant gender differences were found in risk profile & independence of auditors .

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