Male and Female Auditors: An Ethical Divide?

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 highl...

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Veröffentlicht in:	International journal of auditing 2017-07, Vol.21 (2), p.131-149
Hauptverfasser:	Hottegindre, Géraldine, Loison, Marie‐Claire, Farjaudon, Anne‐Laure
Format:	Artikel
Sprache:	eng
Schlagworte:	Auditors Behavior Business administration code of ethics Correspondence analysis disciplinary rulings Economics and Finance Ethical conduct Ethics Females Gender Gender differences Humanities and Social Sciences Males Obstruction profession Professional ethics statutory auditor unprofessional behaviour
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