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The Effect of Gender Mainstreaming on Income of Turkish Independent Audit Organizations within the Scope of Sustainable Development

Esra Atabay and Engin Boztepe

International Journal of Economics & Business Administration (IJEBA), 2020, vol. VIII, issue 3, 111-127

Abstract: Purpose: This study focuses on gender mainstreaming that is one of the objectives set for sustainable development. The study aims to determine whether presence of directresses in senior management of independent audit organizations has any effect on income of such organizations. Approach/Methodology/Design: The study sample is formed by independent audit organizations that operate in Turkey and have authority of “KAYIK (public interest entities)”. The Year 2018 transparency reports of said independent audit organizations are reviewed in terms of date of establishment, total equity, capital ratios and numbers of male and female partners, number of key directors and directresses, presence of chairman or chairwoman, number of Public Interest Entities served, income arising out of audit services and total income of the audit organization. Resultant data is subjected to frequency analysis using SPSS statistics software. It is followed by univariate simple linear regression, unpaired t test and multivariate linear regression in line with the created study models. Findings: The findings revealed out that each gender-related independent variable had statistically significant effect on total income, but the significance level was not lost and its effect could be maintained only for the independent variable “number of key directresses”, when independent variables, such as time since date of establishment, number of clients (number of Public Interest Entities audited), total equity and being a member of International Audit Network, were also taken into consideration. Originality/Value It is obvious that, within the scope of the gender mainstreaming goals, women's leadership roles are gradually increasing and they are contributing to economic development in this direction. However, it is a fact that it is not yet at the desired level.

Keywords: Sustainable Development; gender mainstreaming; independent audit; independent audit organizations. (search for similar items in EconPapers)
JEL-codes: M42 J16 Q56 (search for similar items in EconPapers)
Date: 2020
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