The role of gender stereotypes in choosing women as audit partners
Quarterly Journal of Securities Exchange

Quarterly Journal of Securities Exchange

The role of gender stereotypes in choosing women as audit partners

Document Type : Original Article

Authors
Azam Rezaipour Nojeh 1
Bahman Banimahd 2
Sayyed hossein Hosseini 3
Azam Shokri Cheshmeh Sabzi 4
1 Ph.D. Student, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran
2 Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.
3 Assistant Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.
4 Assistant Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran
10.22034/jse.2024.12309.2185
Abstract
Based on the theory of gender stereotypes, this paper examines the perceptions of male audit partners in choosing women as audit partners. According to the mentioned theory, in male-dominated workplace, men's beliefs about women's abilities create obstacles for women to achieve success or high job positions. The statistical population of the research includes male audit partners in private sector audit firms. The sampling method is random and the statistical sample includes 155 male certified public accountants at the partner level. The test of the research hypotheses is based on multivariate regression. The results of the research show that the only two variables of discriminatory views against women in auditing and choosing a daughter or sister as an audit partner are significant variables in choosing a female audit partner. Also, other findings of the research indicate that the variables of having a doctorate degree, having a foreign professional degree such as a certified public accountant in the United States, having an expert witness certificate or tax consultancy, mastering a foreign language and having a history of partnering in similar audit firms have no significance effect on choosing a female audit partner.
Keywords
Gender Stereotypes
Women
Male Audit Partners
Gender Discrimination
Subjects

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Quarterly Journal of Securities Exchange
Volume 17, Issue 68
Winter 2025
Pages 27-49