 Unveiling gendered habitus in audit quality: a Bourdieusian quantitative study in TunisiaSeyma Moussa, Raida Chakroun and Hanen Khanchel International Journal of Behavioural Accounting and Finance, 2025, vol. 7, issue 4, 430-462 Abstract: This study aimed to examine the relationship between gender, role stressors, and audit quality reduction behaviours (AQRB) among Tunisian auditors through a Bourdieusian lens. A survey was conducted among 229 Tunisian auditors (43% women and 57% men) and structural equation modelling (SEM) was used. The results revealed a significant difference between male and female auditors in adopting practices that may compromise audit quality. The data indicate that male auditors have a statistically higher propensity to adopt AQRBs. In addition, the study revealed a moderating effect of gender on the relationship between emotional exhaustion (EE) and AQRB and between role conflict (RC) and AQRB, suggesting that men are more 'sensitive' to the effect of RC and EE on behaviours that impair audit quality. This disparity suggests a moderating effect of gender in decision-making ethics related to the audit process, which could be due to their habitus and pre-existing expectations within the profession. Keywords: Tunisia; audit profession; gendered habitus; audit quality reduction behaviours; gender; stress. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbeaf:v:7:y:2025:i:4:p:430-462 Access Statistics for this article More articles in International Journal of Behavioural Accounting and Finance from Inderscience Enterprises Ltd |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.