Investigating the effect of gender on the neutralization of client audit management and Auditor Earning Management Discovering Capability

Authors
shokrollah khajavi 1
Farsid Ahmadi farsani 2
1 Professor of accounting, Shiraz university,Shiraz, Iran (Corresponding Author),
2 PhD student of Shiraz university, Instructor of Payame Noor Universityو Shiraz University, Shiraz, Iran(ahmadi.farshid2@gmail.com)
10.52547/aapc.6.11.307
Abstract
Gender has a significant impact on the way information is collected and processed. Also, information processing methods are different in women than men. The goal of this research is to study gender effect on client auditing management neutralizing and auditor earning management discovering capability. Auditing management happens only when client intends to distract auditing focus on other sections (sections which have been manipulated by earning management or fraud) by the means of deviations tactics and wackiness. The statistical research population consists of head supervisor of the auditing organization during summer of 2018, which scenarios were distributed among 120 of them in a quasi-experimental manner. Available sampling has been executed in this research. In order to gender study control in auditing management t-student and Analysis of variance tests were utilized. Research results show that gender differences have positive significant effect on influences of auditing management neutralizing and earning management discovering by auditors in a way which female auditors show better performance in discovering earning management and neutralizing the auditing management effects, whereby the findings can play an important role in the manner of determining the auditing team members, and paying them properly
Keywords
Auditor Gender
Auditing Management
Earning Management
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Value and Behavioral Accounting
Volume 6, Issue 11
Summer 2021
Pages 307-340