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The auditor as a s/he:accounts on gender in the Swedish audition industry
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics. (Forum för Professionsforskning, Corporate governance research group)
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics. (Corporate governance research group)
2011 (English)Conference paper (Refereed)
Abstract [en]

Traditionally, the auditing industry has been perceived as a gendered industry.Even though this is slowly changing, it is still unusual for women to reach higherpositions within the auditing or accounting firms. Research also indicates thatwomen have lower career aspirations and that they have a higher propensity forleaving the industry. What we do know less about is how the auditors themselveslook upon the gender situation in the industry. Do they talk about genderdifferences and, if they do, how are these differences conceptualised andexplained?In this paper, we present an analysis of the perception of gender amongrecently accredited Swedish auditors. The paper is built upon an open-endedquestion in a survey sent to all auditors having received their first accreditationduring the period of 1999 to 2003. We find that a majority talk about there being adifference between female and male auditors and that this difference may beconceptualised in six themes that include both perceptions of as well as theexplanations for the differences. Women to a high degree discuss differences inthemes concerning especially relations, while men to a high degree refer tostructures. When talking about there not being a difference, women tend to referto individual arguments, whereas men refer to structural ones. The analysisindicates that the auditors talk about their own business as a modern one, but thisis hardly so when it comes to equality between the sexes.Keywords: Gender equality, auditing industry, accountsIntroductionThe

Place, publisher, year, edition, pages
National Category
Economics and Business
Research subject
Economy, Business administration
URN: urn:nbn:se:lnu:diva-15452OAI: diva2:453078
European Accounting Association EAA 34th Annual Congress, Rome, Italy 20-24 april 2011
Riksbankens Jubileumsfond
Available from: 2011-12-06 Created: 2011-11-01 Last updated: 2014-05-12Bibliographically approved

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Jonnergård, KarinStafsudd, Anna
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