A Systematic Literature Review on Women’s Participation in Auditing: Gender Diversity, ESG and Accountability

Kamilah Almousa and Nafisah Yami

International Journal of Economics and Finance, 2026, vol. 18, issue 5, 66

Abstract: This paper aims to review and synthesize the existing literature on women’s participation in the auditing profession and its implications for the profession and its practices. Although the number of female auditors has increased, many studies show that women face several challenges in their career paths. Using a systematic review method and the PRISMA 2020 framework, this study selected 54 empirical papers from Scopus published between 2008 and 2025. The results show four main themes in the literature- (1) Audit Quality, Earnings Management, and Earnings Quality, (2) Women and Audit Reports, (3) Gender Diversity and Audit Fees, and (4) Gendered Barriers, Stereotypes, and Organizational Culture. These themes will provide a foundation to understand both the contributions and the challenges of women’s participation in the audit profession. This review concludes that women’s involvement in auditing has a meaningful effect on audit quality, ethics, and governance, but the profession still suffers from structural inequalities that need to be addressed. The study also outlines research gaps and suggests future directions for scholars to better understand how gender diversity can shape the auditing profession in different contexts.

Date: 2026
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