Male and Female Auditors: An Ethical Divide?

Geraldine Hottegindre (), Marie-Claire Loison () and Anne Laure Farjaudon
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Geraldine Hottegindre: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Marie-Claire Loison: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Anne Laure Farjaudon: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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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.

Keywords: Code of ethics; Disciplinary rulings; Gender; Profession; Professional ethics; Statutory auditor; Unprofessional behaviour (search for similar items in EconPapers)
Date: 2016-12-25
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Published in International Journal of Auditing, 2016, 21 (2), pp.131-149. ⟨10.1111/ijau.12084⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03258662

DOI: 10.1111/ijau.12084

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