HOTTEGINDRE, Geraldine; LOISON, Marie-Claire; FARJAUDON, Anne Laure

doi:10.1111/ijau.12084

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HOTTEGINDRE, Geraldine
Dauphine Recherches en Management [DRM]

LOISON, Marie-Claire
Dauphine Recherches en Management [DRM]

FARJAUDON, Anne Laure

Dauphine Recherches en Management [DRM]

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International Journal of Auditing. 2016-12-25, vol. 21, n° 2, p. 131-149

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This article aims to explore the behavioural differences between male and female auditors with respect to professional ethics rules. We used factorial correspondence analysis to study disciplinary rulings issued against French statutory auditors between June 1989 and December 2008. Our results highlight significant gender-related behavioural differences between auditors regarding professional ethics. Male statutory auditors are more likely to exhibit behaviour that harms the image of the profession, while their female counterparts principally commit disciplinary offences relating to audit quality and to obstruction of professional peer-review controls. This study therefore shows that gender offers a relevant perspective for investigating differences in statutory auditor professional ethical behaviour. It is also a useful source of information for the profession in terms of increasing the effectiveness of its disciplinary processes.< Leer menos

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Gender

Professional ethics

Code of ethics

Statutory auditor

Profession

Unprofessional behaviour

Disciplinary rulings

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Male and Female Auditors: An Ethical Divide?

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