Abstract
To examine the influence of client-gender and auditor-gender on accounting students' and practicing auditors' professional judgments of two important ethnic groups in Indonesia namely, Javanese and Minangkabau, on client-provided explanations. This paper tests three major hypotheses: (1) compared to male subjects, female subjects are more likely to be influenced by client-provided explanations; (2) subjects are less likely to be influenced by client-provided explanations offered by a female compared to a male client representative; and (3) the male-favourable influence of client-provided explanations is more likely to be greater for female than male subjects. The paper also examines the claimed homogeneity in values and judgments among accountants in Islamic countries.
Original language | English |
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Pages (from-to) | 28-30 |
Number of pages | 3 |
Journal | Expo 2012 Higher Degree Research : book of abstracts |
Publication status | Published - 2012 |
Event | Higher Degree Research Expo (8th : 2012) - Sydney Duration: 12 Nov 2012 → 13 Nov 2012 |
Keywords
- Indonesia
- Islam
- gender
- judgments
- contextual factors