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.
|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
- contextual factors