出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The stimulant for researches on auditor specific characteristic has its base largely on evidence from psychological researches on the existence of certain gender-based differences amongst individuals. Thus Psychological research on gender differences has also ignited research interest in auditing. Therefore the objective of the study was to investigate if auditor gender also signaled differentials in the risk profile and problem solving abilities; two important traits with potential of influencing the auditor judgment and audit quality. Primary data was employed for the study using a sample of 150 auditors and the z-score statistical test. The findings suggested gender differences afterall may become a possible explanatory factor in assessing audit quality. However, considerable caution is suggested with regards to policy implications as there may be the need to control for more contextual factors.
