Int. j. econ. manag. soc. sci., Vol(3), No (11), November, 2014. pp.

784-790

TI Journals

International Journal of Economy, Management and Social Sciences

www.tijournals.com

ISSN:
2306-7276

Copyright 2014. All rights reserved for TI Journals.

Role of Auditors Gender and Its Impact on the Auditing Quality

(Case Study in Tehran)
Marzieh Khalkhali
Department of Management, Sirjan Branch, Islamic Azad University, Sirjan, Iran.

Amir Hossein Jamali *

Department of Management, Marvdasht Branch, Islamic Azad University, Marvdasht, Iran.

Hassan Soltani
Department of Management, Science and Research Branch, Islamic Azad University, Fars, Iran.
*Corresponding Author: f_shab2007@yahoo.com

Keywords

Abstract

Self-confidence
Job Performance
Professional Judgment
Gender

Purpose of this study was to investigate the role of auditors gender and its impact on auditing quality.
Pattersons job performance questionnaire was used to gather data and Moghimis self-confidence
questionnaire was used to evaluate the auditing quality. The Questionnaires and several questions were
delivered to auditors to judge each question based on their job experiences. Statistical sample of this study
included auditors who are working in auditing institutes of formal auditing membership in Tehran. Statistical
sample was 66 people who were selected by Cochran formula. Two-sample T test, Levene Test, mean
equality test and finally covariance test were used to analyze the data. Results of the study show that there is
a significant relationship between individual or private traits of auditors and their professional judgment
given the role of gender and women have higher professional judgment average and self-confidence average
compared to men. While men have higher average performance of professional judgment and selfconfidence average as well as job performance is higher in men.

1.

Introduction

Auditors are responsible to give opinion about financial statements. Such responsibilities should be performed based on professional provisions
and regulation because they provide safe services in the society [2]. Libi and Loft believe that an ecological factor could influence the
responsibility requirements or change such requirements to apply those [12]. Personality and individual traits are factors which influence on
auditing and job performance. Today, personality is known as one of predictors of job performance. Personality plays important role at job
performance because personality specifies individual incentive and approach to job and methods. Weet believes that personality could be used to
predict job performance and behavior.
Personality is a term which is used as slangy and applied. Indeed, everybody has particular abilities and traits which shows behavioral pattern,
responding method and interaction to internal and external environment and such traits form individual personality. Human personality always is
attractive and is attended by most of researchers and scholars [12].
Canadian Institute of Chartered Auditors have introduced auditing job environment, personality of auditing, way to evidence auditing, decision
making process and its qualitative traits as most important factors in professional judgment [9]. In other studies, moral environments were
introduces as a factor in high quality professional judgment and coincided to auditing criterion [11]. Gender differences have been studied by
researchers in the content of excess of self-confidence. Such studies are not included in this study. Studies shows excess of self-confidence is
more in men compared to women. Also, men have higher self-confidence in different fields related to technology and science compared to
women [12]. Men and women have different job and income in addition to difference in unemployment and cooperation and these results are
differed in cities and villages. Therefore, purpose of this study is to investigate relationship between personality of auditor and professional
judgment give gender role.

2.

Literature Review

2.1 Auditing and professional judgment

Finished product of a business auditing is a report in which auditors provide owners financial statements. Nowadays, accounted financial
statements by independent auditors are suitable device to transfer information. These people who opine about accuracy of financial statements
play fundamental role to improve financial information system in countries [10]. Auditor is a middleman between financial statement providers
and their user.
Researchers have concerned impacts of experience on judgment and decision- making [2]. Judgment plays important role in auditing financial
statements, so that all auditing steps are done by judgment.
Also, related variables to judge could explain part of dissension reasons in judgment [9]. Experience has undeniable effects on accuracy of
auditor judge. Experience increase ability of auditor to processing information and creating different strategies in specific situation. Also,
experience leads to create a structure to judge and this structure create decision-making methods and finally lead to explain information [6].
Auditors rely more to simple affairs for judgment. In other hand, auditors have lower self-confidence to judge complex or hard affairs. This is
reason for account to judge a simple affair accurately [15].
In other hand, endeavor and motivation of human plays important role to success auditing. This is not achieved unless behavioral and tendency
reasons is specified for performance and behavioral nature to conduct and realize purposes. Reducer behaviors of auditing quality are a factor to

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Role of Auditors Gender and Its Impact on the Auditing Quality (Case Study in Tehran)
International Journal of Economy, Management and Social Sciences Vol(3), No (11), November, 2014.

indifference of auditor to perform job accurately. Reducer behavior of auditing quality induced by auditor behavior during auditing lead to
decrease efficiency to gather auditing evidences [1].
2.2 Definition and purpose of auditing
Auditing is seeking the auditing documents and other evidences of financial statements. Auditor gather required information to evaluate
accuracy of financial statements and its activities by informing about internal control system and auditing documents, observing assets,
questioning internal and external resources of company and performing other auditing methods. (Scientific association of Iranian auditors)
2.3 Self-confidence
Self-confidence is an emotional feeling which people emphasize on it and feel it. This feeling usually is started from childhood and is enforced
by education, culture and society and then becomes a strong feeling after several years which are not changed [12].
Self-confidence plays important role at quality of individual behavior and actions in all steps of life. Low self-confidence is one of the
psychological disorders among men and women in the society and is one of symptoms of psychic disease [12]. Bell believes that self-confidence
is the most important factor at mental health and personality balance and knows it as a positive approach which is important at physical mental
hygiene.
2.4 Job performance
Fers and Fy knows job performance as products of human behavior and believes motivation and needs influence on individual performance
and finally economic growth [5]. Job performance in an organization is related to job requirements, organization purposes and individual belief
to crucial behavior [5]. In fact, job performance is defined as way to performing responsibilities and totally refers to job behavior which is shown
by individuals or in other word, efficiency value which leads to employ in a job is called job performance [13].
Most of researchers believe job performance is a multidimensional structure and content performance and functional performance are two most
important dimensions [3].
Functional performance are behavior which are involved in activities relate to maintaining in the organization like product, servitor management,
providing services and sale. Content performance is defined as behavior which influence on social psychology and organization [14].
Content performance is behaviors which include organizational survival and social and psychological affairs [6].
Performance is defined as individual behavior which includes personality and positional variables (like work, organizational, social .
demands). Conducted studies in this contents shows personality is one of most important anticipator of job performance in addition to
knowledge, skill and different abilities [15].
2.5 Functional performance
Findings of researches in 1980s did not show significant correlation between personality and job performance. By developing personality models
and hypothesis and finally applying suitable tools to evaluate personality and statistical methods like super-analysis inconsistent results were
obtained which implies personality traits are most important anticipator of job performance [9]. in fact, job performance based on available basic
refer to responsibilities and tasks and behavior which is shown by individuals, in other work job performance is defined as efficiency of work
which is obtained by people [13].
2.6 Gender and its impact on auditing
gender have been intended as one on resources of social experiences in last decade of 1970 by evolution feminist by explaining ethnic difference
and other social difference in west society [8].
There are two old approaches to gender which include gender difference and gender role approach which have been explained [5] by increasing
democracy and observing individual rights and society freedom, such approach was changed and people promote based on their abilities [15].
Totally, role of women in auditing job is inventible and there are some problems in this content [1]. Women are in lower rank compared to men
despite equal work experience [13]. Different kind of involvement of two genders in public and social areas cause to distinguish between two
genders and increase social role of men [7].
Based on conducted studies, auditor traits influence on judgments. A good auditor could be experienced and be aware about professional
judgment and is neutral [11] Also, gender is one of factors which influence on professional judgment and women have better professional
judgments compared to men [9].

3.

Hypothesis of the Study

1.
2.
3.
4.
5.
6.

4.

There is significant different between professional judgment of women and men auditors
There is significant difference between job performance of women and men auditors
There is significant difference between self-confidence of women and men auditors
There is significant difference between auditor quality of men and women auditors with regard to their job performance
There is significant difference between auditor quality of men and women accounts with regard to their self-confidence
There is significant difference between auditing quality of men and women auditors with regard to their individual traits (self-confidence
and job performance).

Methodology

In this study, method of research is divided based on three principles. This study is applied. Applied study is defined as studies which are done
about routine issues of individual and collective or job and social issues. Purpose of this study is to test theoretical concepts in situation and
actual issues of product or services [4]. Also, current study is descriptive. In other hand, this study is divided in two linear and periodic kinds.
This study is periodic, because is done in specific time period. In this study, Paterson questionnaire was used to evaluate job performance and
was translated by Shekarkan and Arshadi (1990) and transmitted to an evaluation scale to estimate job performance of personnel. This
questionnaire has ten questions. Moghimi questionnaire was used to evaluate self-confidence and delivered to auditors to measure auditing
quality. Finally, judgments of two groups were compared. All questions in the questionnaire were standard and were designed in Likert method
by 5 options. Statistical society of this study includes all auditors who are working in auditing institute of formal auditor society in Tehran.

Marzieh Khalkhali, Amir Hossein Jamali *, Hassan Soltani

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International Journal of Economy, Management and Social Sciences Vol(3), No (11), November, 2014.

These auditors were selected randomly. Institute which are working in Tehran are 20 totally. Sample volume was 80 and was selected by
Cochran formula.
In this study, two-sample T test was used to test first, second and third hypothesis. At first, Levene test was used to determine variance equality
and then equality test was conducted.
Hypothesis are explained as following
H0 =Variances of two groups are equal
H1 =Variances of two groups are not equal
H0 =Average of two groups are equal
H1 =Average of two groups are not equal
Also, covariance test was used to test fourth, fifth and sixth hypothesis. noted, related questions to measuring professional judgments has one
correct answer and are estimated based on ratio of correct answers to considered questions.

5.

Data analysis

First hypothesis
H0 = there is no significant difference between men and women professional judgment
H1 = there is significant difference between men and women professional judgment
Table 1. Results of lo Levene and average equality
Variable
Professional judgments

Test of average equality

Significant level
df
0.008
48.02

Variance equality test (Levene )

Significant level
Statistic f
0.016
6.100

Statistic t
-2.067

As shown in table (1), significant level is 0.016 and is lower than 0.05, so variance of groups are not equal. So, H0 is rejected. In other hand,
based on average equality test, significant level is 0.008 and is lower than 0.05. Therefore, average of groups is not equal and H0 is rejected.
Table 2. Average of professional judgments between men and women
Gender
Professional judgments

Number
0.5234
0.6825

men
Women

average
38
28

According to this hypothesis, there is significant difference between men and women in professional judgment and based on average of two
groups which is shown in table (2), average of professional judgment is higher in women based on men.
Second hypothesis
H0 = there is no significant difference between men and women job performance
H1 = there is significant difference between men and women job performance
Table 3. Results of Levene test and average equality
Variable
Job performance

Significant level
0.001

Test of average equality

df
44.702

Variance equality test (Levene )

Significant level
Statistic f
0.039
4.420

Statistic t
3.76425

As shown, significant level is 0.039 and is lower than 0.05, so variance of groups are not equal. So, H 0 is rejected. In other hand, based on
average equality test, significant level is 0.001 and is lower than 0.05. Therefore, average of groups is not equal and H0 is rejected.
Table 4. Average of job performance between men and women
Gender

Number

Job performance

men
Women

average

4.2658
3.9964

38
28

According to this hypothesis, there is significant difference between men and women in job performance and based on average of two groups in
table 4, average of job performance is 4.2658 for men and is 3.9964 for women and this shows better job performance in women.
Third hypothesis
H0 = there is no significant difference between men and women self-confidence.
H1 = there is significant difference between men and women self-confidence.
Table 5. Results of Levene test and average equality
Variable
Job performance

Significant level
0.000

Test of average equality

df
64

Statistic t
4.734

Variance equality test (Levene )

Significant level
Statistic f
0.68
3.440

As shown, significant level is 0.068 and is lower than 0.05, so variance of groups are not equal. So, H 0 is rejected. In other hand, based on
average equality test, significant level is 0.000 and is lower than 0.05. Therefore, average of groups is not equal and H0 is rejected.

787

Role of Auditors Gender and Its Impact on the Auditing Quality (Case Study in Tehran)
International Journal of Economy, Management and Social Sciences Vol(3), No (11), November, 2014.

Table 6. Average of self-confidence between men and women

Gender
Self-confidence

Number
2.2184
2.6250

men
Women

average
38
28

According to this hypothesis, average of self-confidence is 2.2184 for men and is 2.6250 for women and this shows better self-confidence in
women.
Covariance analysis
As mentioned earlier, covariance analysis was used to test fourth, fifth and sixth hypothesis. Covariance analysis is a statistical method which
analyzes comparison between two groups of independent and independent variables. Defaults should be established before using covariance
analysis.
Covariance defaults
First defaults is normality of data which is done by Kolmogorov-Smearnov test and results are provided in table (7)
Table7. One-sample Kolmogorov-Smearnov Test

N
Mean
Std.deviation
Absolute
Positive
Negative

Normal parameters a,b

Most extreme differences
Kolmogorov-smirnov Z
Asymp. Sig (2-tailed)

Professional
judgments
66
0.5909
0.23401
0.151
0.151
-0.111
1.226
0.099

Individual selfconfidence
66
2.3909
0.39758
0.112
0.112
-0.104
0.911
0.378

Job performance
66
4.1515
0.32498
0.206
0.112
-0.206
1.0901
0.172

a. test distribution is Normal

b. calculated from data:

Results of table 7 shows, p values are higher than 0.05 in considered tests. H 0 in kolmogorov-smirnov is normal. Interaction hypothesis include
abnormal distribution. Test distribution in this test is normal.
Covariance standardization
Second default is covariance standardization which is done by Levene test. Related output for each variable is shown in table 8.
Table 8. Test of Homogeneity of variances

Professional judgments
Individual self-confidence
Job performance

Levene Statistic

Df1

Df2

Sig

2.100
3.440
2.420

1
1
1

64
64
64

0.156
0.068
0.139

If significant level in Levene tests which is shown by sig in table (8) is more than 0.05, variances are consistent. H 0 in this test shows variance of
three groups are consistent, based on sig table which is more than 0.05, interaction hypothesis is rejected and H0 is accepted.
Fourth hypothesis
Fourth hypothesis: there is significant difference between professional judgments of men and women auditors
In order to test this hypothesis, gender is defined as one man and two women. Results show among 66 memberships, 38 is men and 28 are
women.
Table 9. Univariate analysis of dependent variable variance
Gender
Man
Woman
Total

Mean
0.5234
0.6825
0.5909

Std. Deviation
0.19316
0.256098
0.23401

N
38
28
66

Table 10. Between-subjects Factors

Gender

1
2

Man
Woman

R-squared test was used to interaction effect of gender of job performance.

N
38
28

Marzieh Khalkhali, Amir Hossein Jamali *, Hassan Soltani

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International Journal of Economy, Management and Social Sciences Vol(3), No (11), November, 2014.

Table 11. The test between- subjects effects

Source
Corrected model
Intercept
Sex * AMALKARD
Error
Total
Corrected Total

Type III sum of squares

.450a
.058
.450
3.110
26.605
3.559

df
2
1
2
63
66
65

Mean square
.225
.058
.225
.049

F
4.556
1.178
1.556

Sig
.014
.282
.214

Based on table (11), significant level of gender variable performance is 0.214 and is more than 0.05, so hypothesis of gender variable is rejected
and there is no correlation between two factors, so gender effect should be removed.
Table 12. The test between- subjects effects
Source

Type III sum of

squares
.450a
.058
.450
.395
3.110
26.605
3.559

Corrected model
Intercept
Performance
Sex
Error
Total
Corrected Total

df

Mean square

sig

Partial squared

2
1
1
1
63
66
65

.225
.058
.225
.049

4.556
1.178
1.556

.014
.282
.016

.118
.017
.041
.112

Based on table 12, significant difference of performance variable is 0.016 and is lower than 0.05. So there is correlation between judgment and
covariance and selected variable is effective but beta (correlation coefficient) shows 4% of judgment rank of two genders is induced by
performance.
Significant level of independent variable (gender) is significant, so there is significant correlation between professional judgment and
performance control
Value of r-square is shown by percent as 0.09 and implies that 9% of changes of dependent variables are explained by independent variables.
Fifth hypothesis
Fifth hypothesis: there is significant correlation between professional judgments by observing their private self-confidence.
Table 13. Univariate analysis of variance
Gender
Man
Woman
Total

Mean
0.5234
0.6825
0.5909

Std. Deviation
0.19316
0.25609
0.23401

N
38
28
66

Table 14. Between-subjects Factors

Gender

1
2

N
38
28

Man
Woman

R-squared test was used for gender interaction (private self-confidence)

Table 15. The test between- subjects effects
Source
Corrected model
Intercept
Sex * ETMINAN
Error
Total
Corrected Total

Type III sum of squares

.388a
.304
.388
3.172
26.605
3.559

df
2
1
2
63
66
65

Mean square
.194
.304
.194
.050

F
3.853
6.039
1.853

Sig
.026
.017
.264

Significance level of gender variable is 0.267 and is more than 0.05, so intercept of gender variable is rejected and there is no intercept between
two factors, so intercept effect should be removed.
Based on table 16, significant level of variable is 0.027 and is lower than 0.05, so there is correlation between judgment and covariance and
selected variable is effective but beta (correlation coefficient) shows 4% of judgment rank is induced by private self-confidence.
Also, significant level of gender is significant; therefore, there is correlation between professional judgment and private self-confidence control.

789

Role of Auditors Gender and Its Impact on the Auditing Quality (Case Study in Tehran)
International Journal of Economy, Management and Social Sciences Vol(3), No (11), November, 2014.

Table 16. The test between- subjects effects

Source

Type III sum of

squares
.420a
.327
.012
.245
3.139
26.605
3.559

Corrected model
Intercept
performance
Sex
Error
Total
Corrected Total

df

Mean square

sig

2
1
1
1
63
66
65

.210
.327
.012
.245

4.216
2.572
4.238
5.907

.019
.113
.027
.020

Partial
squared
.118
.094
.054
.092

Sixth hypothesis
Sixth hypothesis: there is significant correlation between professional judgment by observing individual traits (private self-confidence and job
performance)
Table 17. Univariate analysis of variance dependent variable

Gender
Man
Woman
Total

Mean
0.5234
0.6825
0.5909

Std. Deviation
0.19316
0.25609
0.23401

N
38
28
66

Table 18. Between-subjects Factors

Gender

1
2

N
38
28

Man
Woman

R-squared test was used to gender interaction, private self-confidence, and job performance.

Table 19. The test between- subjects effects

Source
Corrected model
Intercept
AMALKARD* ETMINAN
Sex * AMALKARD
Error
Total
Corrected Total

Type III sum of squares

.445a
.205
.043
.276
3.114
26.605
3.559

df
2
1
1
1
63
66
65

Mean square
.223
.205
.043
.276
.049

F
4.501
4.143
1.581

Sig
.015
.046
.352
.121

Significant level of job performance is 0.352 and is higher than 0.05. Also, significant level of gender, job performance is 0.121 and is more than
0.05. So, gender, private self-confidence, job performance is rejected and there is no intercept between two factors. So, intercept of gender,
private self-confidence, job performance are removed
Table 20. The test between- subjects effects
Source
Corrected model
Intercept
Performance
self-confidence
Sex
Error
Total
Corrected Total

Type III sum of squares

.445b
.006
.024
.023
.268
3.110
26.605
3.559

df
3
1
1
1
1
63
66
65

Mean square
.148
.006
.024
.023
.268
.050

F
2.950
.117
4.286
4.465
5.327

sig
.040
.734
.041
.030
.024

Partial squared
.125
.002
.028
.037
.108

Significant level of job performance is 0.041 and is lower than 0.05. Also, significant level of private self-confidence is 0.030 and is lower than
0.05. So, gender, private self-confidence, job performance is rejected and there is no intercept between two factors. So, intercept of gender,
private self-confidence, job performance are removed
Significant level of gender is meaningful and there is correlation between professional judgment and job performance and private selfconfidence.
R-square is shown by percent as 0.08 and shows 8 percent of changing in dependent variables is explained by independent variables.

Marzieh Khalkhali, Amir Hossein Jamali *, Hassan Soltani

790

International Journal of Economy, Management and Social Sciences Vol(3), No (11), November, 2014.

6.

Conclusion

First hypothesis
Based on the table, significant level is lower than 0.05, so there is significant difference between professional judgment among women and men
and based on table 2, average of professional judgment is more in women compared to men and this shows, women performed better judgment.
Obtained results are consistent with Hasas-Yeganeh and Maghsoudi 2011, Barnet et.al 1994, Bernardi and Arnold 1997, Clark et al 1996 and
Cohen et al 1998
Second hypothesis
Based on table 3, significant level is lower than 0.05, so there is significant difference between job performance of women and men and based on
table 4, average of job performance in women is better and job performance of men is better than women
Third hypothesis
Based on table 5, significant level is lower than 0.05, so there is significant level between self-confidence of men and women and based on table
6, average of self-confidence is better in women. Obtained results are not consistent to Estez and Hosseini 1998, Barber 2001 but are consistent
to Batchman and Mankhof 2008.
Fourth hypothesis
Based on table 12, significant level of gender is 0.214 and is more than 0.05. So intercept of gender variable is rejected. It means there is
significant difference between professional judgment and performance control. Based on table 13, significant level of gender is meaningful,
therefore there is significant difference between professional judgment and performance control and 4% of judgment rank is induced by
performance.
Fifth hypothesis
Based on table 16, significant level of gender is 0.264 and is more than 0.05, so intercept hypothesis is rejected and there is no intercept between
two factors and there is significant difference between genders. Therefore, there is significant difference between professional judgment and
individual control and implies 4% rank is induced by private self-confidence.
Sixth hypothesis
Based on table 19, significant level of job performance, private self-confidence is 0.352 and is more than 0.05. Also, significant level of gender,
job performance and private self-confidence is 0.121 and is more than 0.05. Also, intercept of gender, private self-confidence, job performance is
rejected and there is no intercept between two factors and there is significant difference between professional judgment of men and women and
self-confidence and job performance.
Also, r-square is shown by percent as 0.08 and implies 8 percent of changes are explained by independent variable.
Through hypothesis and results of statistical test shows there is significant difference between personality of auditor and professional judgment
by observing gender role.
Results show job performance and self-confidence influence on auditor judgment. Based on first hypothesis, women have higher professional
judgment, in other hand based on third hypothesis; average of self-confidence is higher in women. As result, self-confidence of auditor influence
on professional judgment. While higher average of job performance in men doesnt lead to better professional judgment.

7.

Recommendations

Based on the above discussion, institutes which are providing auditing services should observe personality of auditor. Note that increasing
presence of women in the society especially in auditing society changes the traditional approach to women. Results show professional judgment
is higher in women compared to men.

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[11]
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[14]
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