The Influence of client-gender and auditor-gender on auditors' judgments: evidence from Javanese and Minangkabau in Indonesia

Sany Dwita

Research output: Contribution to journalMeeting abstract

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 languageEnglish
Pages (from-to)28-30
Number of pages3
JournalExpo 2012 Higher Degree Research : book of abstracts
Publication statusPublished - 2012
EventHigher Degree Research Expo (8th : 2012) - Sydney
Duration: 12 Nov 201213 Nov 2012

Keywords

  • Indonesia
  • Islam
  • gender
  • judgments
  • contextual factors

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