Jou nal o Beha io al and Expe imen al Finance 37 (2023) 100784
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Jou nal o Beha io al and Expe imen al Finance
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Full leng h a icle
Gende di e ences in he audi ing s e eo ype and hei in luence on
he in en ion o en e he p o ession
Josune Amonda aina,∗, M. Edu ne Aldazabalb, Ma cela Espinosa-Pikea
aUni e sidad del País Vasco (UPV/EHU), Facul ad de Economía y Emp esa, A da. Lehendaka i Agi e 83, 48015 Bilbao, Bizkaia, Spain
bUni e sidad del País Vasco (UPV/EHU), Facul ad de Economía y Emp esa (Sección Gipuzkoa), Plaza Oña i s/n, 20009 Donos ia, Gipuzkoa, Spain
a icle in o
A icle his o y:
Recei ed 6 June 2022
Recei ed in e ised o m 27 Decembe 2022
Accep ed 28 Decembe 2022
A ailable online 2 Janua y 2023
Keywo ds:
Audi ing
Gende
P o ession
S e eo ype
Business s uden s
abs ac
This s udy analyses gende di e ences in he audi ing p o ession s e eo ype and how hese di e ences
impac he in en ion o wo k in audi ing. The esul s o he s udy ca ied ou among Spanish business
s uden s e eal he exis ence o ele an gende di e ences in he pe cep ion o he audi ing p o ession
and how ac o s, such as he pe cep ion o audi ing as a demanding ca ee o he in e es in audi ing
wo k, a ec men and women di e en ly in hei in en ion o en e he p o ession. These esul s
con ibu e o he audi ing s e eo ype as well as gende li e a u e as e y ew p e ious s udies ha e
del ed in o he exis ence o gende di e ences in he audi ing s e eo ype li e a u e. This s udy has
ele an implica ions o audi i ms. They may apply di e en s a egies o women and men alen
a ac ion and e en ion in hei o ganisa ions, which will educe p esen and u u e olun a y o a ion,
and may inc ease he bene i s ha di e si y gene a es in audi i ms.
©2022 The Au ho (s). Published by Else ie B.V. This is an open access a icle unde he CC BY-NC-ND
license (h p://c ea i ecommons.o g/licenses/by-nc-nd/4.0/).
1. In oduc ion
Today, a ac ing alen ed p o essionals means inco po a ing
di e si y (ACCA,2020) and in pa icula , gende di e si y. The
as majo i y o s udies conduc ed in ecen yea s e eal he
bene i s o ha ing an inc easing numbe o women in manage-
men and decision-making posi ions in companies. These bene i s
e e o inc eased p o i abili y and inancial esul s (ACCA,2020;
Dhi ,2015;G an Tho on,2019;ILO,2019;Pos and By on,
2015), inc eased inno a ion and c ea i i y (Cox and Blake,1991;
Fogelbe g E iksson,2014;Øs e gaa d e al.,2011;Pauli e al.,
2020), imp o ed employee ela ions leading o inc eased job
sa is ac ion and o ganisa ional commi men (Ghani e al.,2018;
La ie a-Rubín de Celis e al.,2015) and e en imp o ed co po a e
social esponsibili y (Ben-Ama e al.,2017;By on and Pos ,2016;
Fe nandez-Feijoo e al.,2014;Fo migoni e al.,2020). A he local
go e nmen le el, a g ea e p esence o emale poli icians educes
he isk o deb de aul (Gómez-Mi anda e al.,2022).
In he audi ing con ex , he inc easing numbe o women in
op posi ions may ha e ele an bene i s in imp o ing se ice
quali y (Came an e al.,2018;Ha dies e al.,2016). Women audi-
o s show a highe le el o independence (Be na di and A nold,
1997;By nes e al.,1999), mo e p o essional due diligence (Huse
∗Co esponding au ho .
E-mail add esses: [email p o ec ed] (J. Amonda ain),
[email p o ec ed] (M.E. Aldazabal), [email p o ec ed]
(M. Espinosa-Pike).
and Solbe g,2006;Jonne gå d e al.,2010;Sweeney e al.,2010),
highe p o essional scep icism (Gold e al.,2009), and lowe in-
en ions o engage in audi quali y educ ion beha iou s (I o-
nen e al.,2013;Khalil and Nehme,2021;Nehme e al.,2021;
Neide meye e al.,2003;Sweeney e al.,2010). The li e a u e
also sugges s highe audi ing ees when he pa ne is a woman
mainly due o emales’ less isk ole ance and less o e con idence,
which implies a highe in es men in planning and de eloping
he audi se ice (Aguila Ag eda e al.,2019;Ha dies e al.,2015;
I onen and Peni,2012).
The accoun ing p o ession is awa e o hese bene i s and is y-
ing o change he adi ional masculinised iew owa ds a mo e
di e se and inclusi e one (Bujaki e al.,2018;Edgley e al.,2016;
Pica d e al.,2014). The li e a u e sugges s ha he a ac i eness
o he accoun ing p o ession o women has inc eased in ecen
yea s (AICPA,2019;ICAC,2018).
Many public accoun ing i ms and co po a e o ganisa ions
ha e es ablished p og ams and ini ia i es p ima ily designed
o a ac , p omo e, and e ain emale accoun ing p o essionals
(B oadben and Ki kham,2008;Cohen e al.,2020;Gold e al.,
2009;Ko nbe ge e al.,2010). Women ha e achie ed signi ican
success in he e y masculine p o ession. Indeed, emale audi o s
in audi i ms ep esen nea ly 50% o all employees (AICPA,2019;
ICAC,2018;ICJCE,2017). Howe e , males ou numbe women in
audi i ms and signi ican ly in leading posi ions (AICPA,2020;
B oadben and Ki kham,2008;Damb in and Lambe ,2012;
Edgley e al.,2016;FRC,2019;Vidwans and Cohen,2020). Some
s udies show ha emale audi ing p o essionals ep esen less
h ps://doi.o g/10.1016/j.jbe .2022.100784
2214-6350/©2022 The Au ho (s). Published by Else ie B.V. This is an open access a icle unde he CC BY-NC-ND license (h p://c ea i ecommons.o g/licenses/by-
nc-nd/4.0/).
J. Amonda ain, M.E. Aldazabal and M. Espinosa-Pike Jou nal o Beha io al and Expe imen al Finance 37 (2023) 100784
han 25% o all pa ne s in audi i ms (AICPA,2020). In Spain,
emale audi o s ep esen 18% o indi idual audi o s and 19.5% o
pa ne s in audi i ms (ICAC,2021).
This si ua ion may be explained no only by he adi ional
disc imina ion agains women in audi i ms (Bi bol-Saba and
Damb in,2019;Ca negie and Napie ,2010;Dal on e al.,2014;
Damb in and Lambe ,2008;Haynes,2017;Koko ,2015) bu also
by he idea ha women a e no as in e es ed as men in emaining
in he accoun ing p o ession (Nou i and Pa ke ,2020). Indeed, he
li e a u e e eals ha women end o lea e he audi p o ession
o a highe ex en han men (Dal on e al.,2014;Nou i,2017).
The a ac i eness o a p o ession has been s udied h ough
he s e eo ype li e a u e. Accoun ing s e eo ypes ha e been widely
s udied (A que o and Fe nández-Pol illo,2019;Daous ,2020;
Dimnik and Fel on,2006;Du oche e al.,2016;E ans and F ase ,
2012;F iedman and Lyne,2001;Jeacle,2008;Pica d e al.,2014;
Richa dson e al.,2015;Saemann and C ooke ,1999); howe e ,
ew ha e ocused on he possibili y o gende di e ences in his
s e eo ype (Caglio e al.,2019;Ge sson e al.,2017;Heia e al.,
2007;Hun e al.,2009).
Fu he , his s udy ocuses on he image o audi o s. In he
Spanish con ex , audi o s di e om o he accoun ing p o ession-
als as he only pa o he p o ession legally egula ed is audi ing.
This implies ha he image o audi o s may di e om o he
accoun ing p o essionals. This si ua ion is di e en om o he
Eu opean coun ies whe e he accoun ing p o ession as a whole
is no only p o essionally bu also legally egula ed.
P e ious s udies ha e con i med he in luence o s e eo ypes
on he in en ion o join a p o ession (Albu e al.,2011;Lips,
1992;King and Robe ,1968;Saemann and C ooke ,1999;Sang
e al.,2009). The e o e, he e is a need o unde s and he gende
di e ences in he pe cep ion o he p o ession and hei in luence
on indi iduals’ decision o become a p o essional accoun an ,
which is he main aim o his s udy.
This s udy add esses he call made by esea che s (Caglio
e al.,2019;Ha dies e al.,2015;Haynes,2017;Khli and Achek,
2017) o conside gende di e ences in accoun ing esea ch. The
li e a u e calls o new empi ical s udies ha in es iga e oday’s
pe cep ions o he accoun ing p o ession and, in pa icula , em-
pi ical esea ch on gende di e ences ega ding he pe cep ions
o he images o accoun an s and hei consequences in e ms o
he in e es in en e ing he p o ession.
Ou esul s e eal a signi ican gende di e ence in he s e eo-
ype o he audi ing p o ession, no only conce ning a be e
pe cep ion o he p o essionals’ image bu also wi h ega d o
emales conside ing audi ing as a mo e in e es ing and mo e
p es igious p o ession han males. The s udy p o ides e idence
o he in luence o gende on he decision o en e he ield o
audi ing.
This esea ch has impo an implica ions o he audi ing p o-
ession. Unde s anding emale pe cep ions may help he audi ing
p o ession and audi i ms de elop s a egies o make audi ing a
com o able and a ac i e ca ee o women. In his sense, his
may educe he high o a ion ha exis s nowadays, mainly among
women, and inc ease he bene i s ha di e si y gene a es in any
o ganisa ion’s unc ioning and wo k ou comes.
Finally, his pape con ibu es o he gende and job li e a u e
as he esul s sugges ha he di icul y o a ca ee , long wo king
hou s, a ca ee di icul o achie e, and a s ess ul job, will no
p e en women om choosing a p o ession. Howe e , in he case
o men he esul s e eal ha hese ac o s a ec nega i ely o
hei in en ion o en e ing he p o ession.
The es o he documen is s uc u ed as ollows: The sec-
ond sec ion de elops he hypo heses. The hi d desc ibes he
esea ch me hodology applied, and in he ou h sec ion he
esul s ob ained. The las sec ion p esen s he conclusions and
ecommenda ions o u u e esea ch.
2. Li e a u e e iew and hypo heses de elopmen
2.1. Gende di e ences in unde g adua e s uden s’ pe cep ion o he
audi ing p o ession
How people pe cei e a pa icula g oup is e e ed as an
s e eo ype. I shows a gene alised belie abou a pa icula g oup
o people ha sha e ce ain cha ac e is ics o quali ies (Do idio,
2010). I is he ypical pic u e abou a pa icula social g oup
(Lippmann,1922). S e eo ypes simpli y people’s pe sonali ies’
complexi y by gene alising g oups and g oup membe s’ a ibu es
and beha iou s conside ed ypical (Hil on and on Hippel,1996).
Some p e ious s udies ha e shown ha people ha e an s e eo-
yped pe cep ion o accoun an s. The adi ional s e eo ype pe -
cei e accoun an s as bo ing and conse a i e (Dimnik and Fel on,
2006;F iedman and Lyne,2001;Hun e al.,2004;Pica d e al.,
2014;Richa dson e al.,2015) bu also as us ed and e hical
(Bougen,1994;Caglio e al.,2019;Ca negie and Napie ,2010;
Daous ,2020;Jeacle,2008;Nga and Wai Mun,2013). Some ecen
s udies sugges ha he image o accoun ing p o essionals is
changing owa ds a mul idisciplina y p o essional being seen no
jus as igo ous and e hical bu also as an e ec i e manage ,
leade , and decision-make (Daous ,2020;Pica d e al.,2014).
Mos o he p e ious s udies on accoun ing s e eo ypes ha e
no del ed in o gende di e ences in he pe cep ion o he ac-
coun ing/audi ing p o ession. Howe e , a pa o hem ha e done
i , and mos ha e ound ha women show a mo e posi i e iew
o he p o ession han males (By ne and Willis,2005;Caglio e al.,
2019;Caglio and Came an,2017;Hun e al.,2009;Ma io and
Ma io ,2003).
These esul s could be explained by he social ole heo y
(Eagly,1987). Resea ch on gende s e eo ypes has con i med he
exis ence o socially cons uc ed ules ega ding di e ences in
male and emale beha iou . These gende oles may in o m us
di e en ly abou how men and women pe cei e o he s (Winquis
e al.,1998). The pe cep ion o o he s is no only caused by he
a ge , bu also by he cha ac e is ics o he pe cei e , which a e
a leas as impo an as he cha ac e is ics o he a ge (Winquis
e al.,1998;Xie e al.,2019). The li e a u e e eals ha he
ex en o which pe cei e s and a ge cha ac e is ics con ibu e o
he p ocess o imp ession o ma ion a ies sys ema ically ac oss
gende and acial bounda ies (Winquis e al.,1998;Wood e al.,
2010;Xie e al.,2019). Based on social ole heo y, li e a u e
sugges s ha social oles and gende ole expec ancies lead o
gende di e ences in pe cep ions and, in pa icula , ha due
o emales’ communal ole, women will pe cei e o he s mo e
a ou able (Winquis e al.,1998).
This leads us o conside ha he e could be gende di e ences
in he pe cep ion o he audi ing p o ession. Conside ing his
social ole heo y and p e ious s udies on accoun ing s e eo ypes,
we s a e he ollowing hypo hesis:
H1: The e a e gende di e ences in he audi ing p o ession s e eo-
ype.
2.2. Gende di e ences in he in en ion o en e he audi ing p o es-
sion
S e eo ypes li e a u e a i ms ha one g oup’s pe cep ion may
de e mine he in e es in belonging o ha pa icula g oup. In
his way, public a i ude owa ds he a ac i eness o a p o es-
sion is in luenced by s e eo ypes (Albu e al.,2011;Fe nández
e al.,2006;Powell e al.,2012;Saemann and C ooke ,1999;Sang
e al.,2009).
Gende is pa icula ly a ec ed by occupa ional seg ega ion,
which means ha he wo k a ea o ield is gende speci ic (Adisa
e al.,2021) and p oduces an unequal dis ibu ion o males and
emales among di e en occupa ions.
2
J. Amonda ain, M.E. Aldazabal and M. Espinosa-Pike Jou nal o Beha io al and Expe imen al Finance 37 (2023) 100784
Accoun ing as a p o ession has adi ionally been iewed as a
male-domina ed p o ession (Del Baldo e al.,2019;Haynes,2017;
Jackling and Cale o,2006;Ki kham,1992;Whi e and Whi e,
2006), whe e women ha e been disc imina ed agains (Bi bol-
Saba and Damb in,2019;Ca negie and Napie ,2010;Damb in
and Lambe ,2008;G ey,1998;Haynes,2017;Lupu,2012). These
iews may in luence iden i y and discou age women om en e -
ing he p o ession (Haines e al.,2016;Piosik e al.,2019).
Acco ding o he social ole heo y (Eagly,1987), gende iden-
i ies and di e ences a e acqui ed by men and women as a
esul o socialisa ion, de i ed om he disc epan dis ibu ion
o men and women in social oles, bo h a home and wo k
(Eagly,1987,1997;Koenig and Eagly,2014). Gende s e eo ypes
desc ibe socially p e ailing belie s abou he cha ac e is ics and
a ibu es associa ed wi h each sex (Be nd and Helle ,1986;
Heilman,2012). These s e eo ypes a ec people’s expec a ions
p io o en y in o he wo k o ce (Che yan e al.,2013;Sang e al.,
2009). The accoun ing and audi ing p o essions a e mo e linked o
masculine alues, inhibi ing eminine quali ies (B oadben ,1998).
When a p o ession is ypically masculine, women may pe cei e a
‘lack o i ’ be ween hei a ibu es and hose equi ed o succeed
in he occupa ion and i s o ganisa ional posi ions (Heilman,1983,
2012;S eele,1997). This may explain ha women sel -alloca e
o occupa ions wi h which hey iden i y (Ake lo and K an on,
2010).
Howe e , some s udies e eal ha he gende o he s uden
does no a ec he in en ion o become an accoun an (Jackling
and Cale o,2006;Sugaha a e al.,2009). Indeed, mo e emales
ypically choose male occupa ions han males ypically choose
women’s occupa ions (Simpson,2005;Twenge,1997,2001). Ex-
pec ed beha iou s a e changing o a less no ma i e model, and
women a e shi ing o beha ing acco ding o indi idual choices
a he han cul u al no ms (Haines e al.,2016;Khilji and Pum oy,
2019).
This easoning leads us o p opose he ollowing hypo hesis:
H2: The e a e no gende di e ences in he in en ion o become
an audi o .
P e ious esea ch sugges s ha males end o s e eo ype mo e
in hei judgmen s abou occupa ions han emales (Cla ke,1990;
Jessell and Beyme ,1992). Lips (1992) s udied he scien is s e eo-
ype and i s in luence on women and men’s academic and o-
ca ional choices. The pe cep ion o he sociabili y o scien is s
in luences bo h g oups in he pu sui o he scien is ca ee .
Howe e , he s e eo ype had a lowe in luence on women’s
in en ion o pu sue he ca ee han in he case o men, indica ing
ha he in luence o he p o ession’s s e eo ype on academic and
oca ional choices seems o be lowe in he case o women.
In he pa icula case o he accoun ing p o ession, Caglio e al.
(2019) and Hun e al. (2009) ound simila esul s and concluded
ha he nega i e ep esen a ion o he accoun an s e eo ype has
a lowe in luence on women’s han men’s in en ion o en e he
accoun ing p o ession.
Taking in o accoun hese lines o esea ch, we s a e he ol-
lowing hypo hesis:
H3: The e a e gende di e ences in he in luence o he audi ing
s e eo ype on he in en ion o become an audi o .
3. Resea ch me hodology
3.1. Da a collec ion
The s udy sample comp ises unde g adua e s uden s in he
hi d and ou h yea s o hei deg ee, om 21 Spanish Economic
and Business Highe Ins i u ions. The da a we e collec ed h ough
a su ey o Business Adminis a ion, Finance and Accoun ing,
Double deg ee in Business Adminis a ion and Law, Economics,
Finance and Insu ance, Comme ce, Double deg ee in Business
Adminis a ion and Compu e Enginee ing, Managemen o SMEs
and Ma ke ing unde g adua e s uden s. They we e chosen as he
sample o his s udy because hey may ha e some knowledge
abou he accoun ing p o ession and hey a e possible p ospec s
o he p o ession. In Spain, he deg ees ela ed o economics and
business a e he mos common ones o en e he p o ession.
Indeed, he deg ee ha has lead adi ionally o he accoun ing
p o ession is he Business adminis a ion one (A que o-Mon año
e al.,2009).
App oxima ely 760 ques ionnai es we e dis ibu ed, and we
ob ained 656 alid esponses.
3.2. ope a ionalisa ion o he a iables
A li e a u e e iew conduc ed o ind a iables o measu e
audi o s e eo ypes e ealed h ee app oaches o e lec a ious
aspec s o he audi ing p o ession:
The independen a iables consis on h ee app oaches o
he audi ing s e eo ype e ealed by p e ious li e a u e: audi ing
p o ession o ca ee , audi o s’ wo k, and he audi o s hemsel es
(Bekoe e al.,2018;Caglio e al.,2019;Espinosa-Pike e al.,2021;
Ge sson e al.,2017;Jackling e al.,2012;Ma io and Ma io ,
2003;Mcdowall and Jackling,2010;Richa dson e al.,2015).
Audi ing ca ee . I e e s o he pe cep ion o audi ing as a
p o essional ca ee . The ins umen includes 7 i ems ela ed o
he oppo uni ies ha he audi ing ca ee o e s o p o essional
de elopmen and o he s ela ed o he di icul y o succeeding
in he ca ee . These we e selec ed based on ins umen s p e i-
ously used in he academic li e a u e on accoun ing and audi ing
(Ge sson e al.,2017;Ma io and Ma io ,2003;Mcdowall and
Jackling,2010).
Audi ing wo k. This scale included 10 i ems ela ed o he kind
o wo k audi o s ca y ou , which was de i ed om p e ious
s udies (Bekoe e al.,2018;Jackling e al.,2012;Ma io and
Ma io ,2003;Mcdowall and Jackling,2010).
Audi o s’ image. This a iable conce ns audi o image as in-
elligen , bo ing, in e es ing, us y, and so on. This 16 i ems
scale was d awn om p e ious s udies o accoun an s e eo ypes
(Caglio and Came an,2017;Nga and Wai Mun,2013).
The inal ques ionnai e con ained 33 ques ions ela ed o he
audi ing ca ee , audi ing wo k, and audi o image. Pa icipan s
had o indica e hei ag eemen wi h di e en ques ions using a
Like scale anging om 1 o 5, whe e 1 indica ed ‘comple ely
disag ee’, and 5 indica ed ‘comple ely ag ee’.
The o iginal language o he i ems included in he ques ion-
nai e was English. The i ems om he ques ionnai e we e ans-
la ed in o Spanish by he au ho s and hey we e es ed among
people om he popula ion o in e es o ensu e ha he e was
no mis ansla ions o be adjus ed. A e his p ocess, he ques-
ionnai e was dis ibu ed among he sample.
3.3. Responden s’ cha ac e is ics
In o al, 656 esponses we e examined in his s udy. The
gene al cha ac e is ics o he esponden s a e lis ed in Table 1.
Responden s’ a e age age was 23 yea s, and 61% o he sample
was emale. As can be seen in Table 1, s uden s we e en olled in
di e en deg ees ela ed o business and economics. In pa icula ,
69% o he s uden s we e en olled in Business Adminis a ion,
18% in Finance and Accoun ing, 9% in Double deg ee in Business
Adminis a ion and Law, and 4% in o he deg ees. In his las
ca ego y (O he s), we ha e included s uden s en olled in Finance
and Insu ance, Comme ce, Economics, Double deg ee in Business
Adminis a ion and Compu e Enginee ing, SME Managemen ,
and Ma ke ing.
3
J. Amonda ain, M.E. Aldazabal and M. Espinosa-Pike Jou nal o Beha io al and Expe imen al Finance 37 (2023) 100784
Table 1
Cha ac e is ics o pa icipan s.
Gende N %
Male 257 39%
Female 399 61%
Age N %
Mean: 23.17
<21 yea s 28 4%
21–24 yea s 507 77%
25–30 yea s 99 15%
>31 yea s 22 4%
Deg ee N %
Business Adminis a ion 454 69.2%
Finance and Accoun ing 120 18,3
Double deg ee Business Adminis a ion and Law 58 8,8
O he s 24 3.7%
To al 656 100%
3.4. Resea ch design
Using he p incipal componen analysis echnique, we educed
he 33 i ems ha cap u e he image o audi ing and i s p o-
essionals in o 8 ac o s. Then, in o de o de ec di e ences
be ween male and emale s uden s in he pe cep ion o he audi
ca ee , audi p o essionals and he wo k hey do, we ca ied ou
a compa ison be ween he means o he 8 ac o s o bo h g oups.
Be o e ca ying ou he - es , we pe o med he Le enne es o
iden i y he p esence o homoscedas ici y. In his way we we e
able o e i y whe he hypo hesis 1 is ul illed.
Nex , we pe o med a Chi-squa e es o de ec whe he he e
a e di e ences be ween male and emale s uden s in he in en-
ion o en e he p o ession and hus alida e ou hypo hesis
2.
Finally, o es ou hi d hypo hesis and o examine whe he
male and emale s uden s we e in luenced di e en ly by hei
pe cep ions o he p o ession and audi p o essionals in hei
decision o en e he p o ession, we cons uc ed successi e bi-
na y logis ic eg ession models. The dependen a iable was he
in en ion o en e he p o ession, a dummy a iable wi h yes o
no answe s. The ini ial independen a iables we e gende and
he 8 ac o s ob ained p e iously. Nex , we buil he same model
spli ing he sample in o men and women, in o de o iden i y
di e ences in hei beha iou . Finally, we cons uc ed a model
inco po a ing he in e ac ions be ween he a iables and gende
o iden i y whe he he obse ed di e ences we e signi ican .
In o de o ca y ou he bina y logis ic eg ession, we selec ed
hose s uden s who answe ed a i ma i ely o nega i ely o he
ques ion abou hei in en ion o en e audi ing. We disca ded
hose who did no answe o hose who exp essed doub s abou
he answe , which ep esen ed 33.4% o he o al sample. O
he emaining s uden s, only hose who answe ed he 33 i ems
used o cons uc he ac o s in he p incipal componen analysis
we e inally included. Those who did no answe any i em we e
excluded om he inal sample. The selec ed cases included in he
logis ic eg ession analysis we e 192: 77 males and 115 emales.
4. Resul s
4.1. Explo a o y ac o analysis
As a p elimina y s ep, o s udy he ela ionship be ween he
pe cep ion o he audi p o ession and he in en ion o en e he
p o ession, we conduc ed an explo a o y ac o analysis in o de
o educe he numbe o a iables ha collec in o ma ion abou
he s e eo ype in o a smalle numbe o unde lying ac o s. The e
was a high co ela ion among a iables o each g oup o i ems;
he ela ionship among a iables was s ong. The co ela ion ma-
ix de e minan was close o ze o, Ba le ’s es o Sphe ici y
p- alue<0.001, and he Kaise –Meye –Olkin (KMO) measu e o
sampling adequacy was highe han 0.7. These sample adequacy
es s indica e ha he da a a e adequa e o he ac o ed analysis.
The esul s o a p incipal componen ac o analysis using he
Va imax o a ion a e shown in Table 2. All ac o s comp ised a
leas h ee i ems, and all o hem we e loaded abo e 0.5 o each
ac o . C onbach’s alpha o all componen s exceeds he alue o
0.6. Acco ding o Loewen hal and Lewis (2001), C onbach’s alpha
coe icien s o app oxima ely 0.60 a e conside ed accep able o
scales con aining ewe han 10 i ems.
Wi h espec o he audi ing ca ee , he esul s o a p inci-
pal componen ac o analysis e ealed wo ac o s (P o essional
de elopmen and Demanding ca ee ) ha explain nea ly 63%
o he a iance wi h eigen alues g ea e han one. P o essional
de elopmen comp ises ou i ems e lec ing oppo uni ies o
p o essional de elopmen du ing an audi ing ca ee . Demanding
ca ee included h ee i ems ela ed o he di icul y and s ess o
he ca ee .
Wi h espec o audi ing wo k, he ac o solu ion o he p in-
cipal componen ac o analysis e ealed ha h ee ac o s had
eigen alues g ea e han one. These h ee ac o s accoun ed o
65% o he a iance. The i s ac o , igo ous/ esponsibili y in-
cludes h ee i ems p esen ing audi ing wo k as igo ous and
esponsibili y-d i en. The second ac o , soli a y, e ol es a ound
he pe cep ion o audi o s’ wo k as in ol ing s ic compliance
o ules and being soli a y. The hi d ac o , in e es ing, includes
ou i ems e e ing o audi ing as an in e es ing ac i i y ha
con ibu es o socie y.
Finally, conce ning he audi o ’s image, he ac o analysis
esul s e ealed ha h ee ac o s had eigen alues g ea e han 1.
These h ee ac o s accoun ed o nea ly 58% o he a iance. The
i s ac o , compe en , includes se en i ems e lec ing audi o s’
compe ence and skills. Fac o 2, e hical, includes six i ems ha
e e o audi o s as e hical, us wo hy, and complian wi h
he law. The hi d ac o , nega i e image, e ol es a ound some
audi o s’ nega i e pe cep ions, such as bo ing people o easily
in luenced.
4.2. Gende di e ences in audi ing s e eo ype and in en ion o en e
he p o ession
Once he ac o s desc ibing he audi o s e eo ype was con-
s uc ed, he di e ences be ween men and women a e p e-
sen ed in Table 3. Le enne’s es was ca ied ou o de ec non-
homoscedas ici y and o adjus he - es .
The esul s ob ained wi h he - es e ealed ha he e we e
gende di e ences in he ac o s ela ed o audi o s e eo ype.
Wi h espec o he audi ing ca ee , he esul s e ealed gende
signi ican di e ences. In pa icula , women showed a signi ican
posi i e di e ence in he pe cep ion o audi ing as a ca ee ha
o e s p o essional de elopmen . Women had be e pe cep ion o
he oppo uni ies o p o essional de elopmen , o he possibili y
o achie ing an excellen long- e m sala y and a good p o es-
sional aining, and highe pe cep ion o audi ing as a p es igious
p o ession han men.
The esul s also e ealed gende di e ences wi h espec o
audi wo k. In pa icula , women showed a signi ican posi i e
di e ence in he pe cep ion o audi ing as an in e es ing wo k.
Women had be e pe cep ion o he a ie y o asks ha he
audi ing wo k implies, and hei con ibu ion o socie y han men.
Finally, wi h espec o audi o ’s image, he e we e also signi -
ican gende di e ences. In his sense, women showed a signi -
ican posi i e di e ence in he pe cep ion o audi o ’s image as
4
J. Amonda ain, M.E. Aldazabal and M. Espinosa-Pike Jou nal o Beha io al and Expe imen al Finance 37 (2023) 100784
Table 2
PCA Ro a ed componen ma ix. Ro a ion me hod: Va imax.
Fac o
Audi ing ca ee 1 2
P o essional de elopmen
Audi ing ca ee o e s good p o essional aining 0.789 0.270
Audi ing is a p es igious p o ession 0.774 0.159
Audi ing ca ee o e s g ea oppo uni ies o p o essional de elopmen 0.757 0.020
The audi ing ca ee o e s he possibili y o achie ing a good long- e m sala y 0.699 0.371
Demanding ca ee
Audi ing is a e y s ess ul job 0.015 0.836
In he audi ing ca ee , many hou s a e wo ked 0.238 0.778
The audi ing ca ee is di icul o achie e 0.392 0.576
% o a iance explained 35.62% 26.74%
C onbach’s Alpha 0.73 0.63
Audi ing wo k 1 2 3
Rigo ous/Responsibili y
Audi ing implies g ea esponsibili y 0.830 −0.091 0.194
Audi ing is a e y p ecise ac i i y ha wo ks he in o ma ion in dep h 0.808 −0.014 0.251
Audi ing in ol es e y s uc u ed wo k, ollowing e y de ined p ocesses 0.804 0.113 0.156
Soli a y
Audi o s a e numbe -c unche s; hey seldom wo k wi h people −0.031 0.845 0.001
Audi o s wo k alone mo e han hey wo k wi h people 0.058 0.836 −0.163
Audi ing in ol es a lo o ixed ules; i does no in ol e concep ual skills o judgmen −0.005 0.818 0.11
In e es ing
Audi ing in ol es a a ie y o asks 0.069 −0.027 0.769
Audi ing is in e es ing 0.135 0.050 0.736
Audi ing equi es wo king as a eam 0.284 −0.170 0.652
Audi ing con ibu es signi ican ly o socie y 0.390 0.095 0.637
% o a iance explained 22.48% 21.46% 21.28%
C onbach’s Alpha 0.78 0.79 0.70
Audi o s image 1 2 3
Compe en
Audi o s ha e p es ige 0.729 0.182 0.000
Audi o s a e ambi ious 0.698 −0.011 0.124
Audi o s ha e leade ship abili y 0.689 0.215 0.145
Audi o s a e achie e s 0.668 0.271 0.239
Audi o s a e in elligen 0.664 0.196 −0.105
Audi o s a e expe s 0.663 0.251 −0.216
Audi o s a e ha d wo ke s 0.652 0.313 −0.177
E hical
Audi o s beha e e hically 0.213 0.807 −0.073
Audi o s comply wi h he law 0.255 0.754 −0.143
Audi o s a e hones 0.182 0.753 0.001
Audi o s a e us wo hy 0.311 0.728 −0.142
Audi o s a e inco up ible 0.024 0.704 0.199
Audi o s a e awa e o hei du y 0.416 0.604 −0.151
Nega i e Image
Audi o s do no ha e social skills −0.046 0.163 0.781
Audi o s a e easily in luenced 0.145 −0.138 0.736
Audi o s a e bo ing people −0.058 −0.064 0.707
% o a iance explained 22.96% 22.38% 12.02%
C onbach’s Alpha 0.81 0.84 0.66
compe en . Women pe cei ed audi o s as ha de wo ke s, mo e
expe and in elligen , mo e ambi ious and p es igious, and wi h
highe leade ship abili y han did males. Fu he , women had a
signi ican ly lowe pe cep ion o a nega i e image o audi o s as
bo ing o lacking in social skills han did males.
The esul s suppo he con i ma ion o hypo hesis 1, which
s a es ha he e a e gende di e ences in he audi ing p o ession
s e eo ype.
Conce ning he in en ion o en e he audi ing p o ession, he
esul s shown in Table 4 e eal ha nea ly 35% o he pa icipan s
did no in end o wo k as audi o s, while almos 31% in ended
o do so. Fu he , he esul s show ha he e a e no gende
di e ences in his in en ion. This leads us o accep hypo hesis
2.
4.3. Logis ic eg ession
This sec ion es s he hi d hypo hesis de eloped in his s udy
using logis ic eg ession. The dependen a iable is he in en ion
o en e he audi ing p o ession, aking wo alues: yes o no.
The independen a iables a e he eigh ac o s ob ained om
he p incipal componen analysis: p o essional de elopmen , de-
manding ca ee , igo ous wo k, soli a y wo k, in e es ing wo k,
compe en , e hical and nega i e image, and gende . The esul s
a e p esen ed in Table 5.
The esul s showed ha he pe cep ion o audi ing in luences
he in en ion o en e he p o ession. Indeed, h ee ac o s con-
i m his in luence. In pa icula , he a iable ha has he g ea es
in luence on he in en ion o wo k in audi ing is he pe cep ion o
5
J. Amonda ain, M.E. Aldazabal and M. Espinosa-Pike Jou nal o Beha io al and Expe imen al Finance 37 (2023) 100784
Table 3
Desc ip i e s a is ics and independence es .
Table 4
In en ion o wo k in audi ing. F equencies and Chi Squa e es .
Table 5
Bina y logis ic eg ession models.
Va iables in he equa ion N= 192 Male N=77 Female N= 115
Sig. Exp(B) 95% C.I. o
EXP(B) Sig. Exp(B) 95% C.I. o
EXP(B) Sig. Exp(B) 95% C.I. o
EXP(B)
Lowe Uppe Lowe Uppe Lowe Uppe
In en ion o
en e ing he
audi ing
p o ession
(Yes)
Gende (Female) .569 0.798 .366 1.737
P o essional
De elopmen
.594 1.189 .630 2.243 .374 1.669 .539 5.167 .757 1.148 .479 2.752
Demanding
ca ee **/**/
.028 0.600 .381 .946 .035 0.416 .184 .941 .413 0.789 .448 1.391
Rigo ous/Responsibili y
demanding
.429 1.240 .728 2.114 .415 0.637 .215 1.884 .075 1.843 .940 3.611
Soli a y .296 1.283 .804 2.048 .879 0.943 .445 1.998 .158 1.574 .839 2.953
In e es ing***/**/*** <.001 4.455 2.434 8.153 .029 3.383 1.129 10.134 <.001 5.594 2.420 12.935
Compe en .361 1.301 .740 2.287 .436 1.465 .561 3.825 .797 1.111 .497 2.486
E hical .095 1.482 .934 2.352 .109 1.860 .871 3.969 .498 1.244 .661 2.342
Nega i e Image***// .030 0.601 .379 .952 .144 0.562 .260 1.218 .057 0.551 .298 1.019
Cons an .532 1.175 .576 2.730 .400 1.329 .659 1.128
Cox & Snell R238.2% 39.7% 42.1%
Nagelke ke R251.1% 53.0% 56.7%
Hosme and Lemeshow Tes Sig. = 0.507 Sig. = 0.428 Sig. =0.854
Classi ica ion% 79.6% 77.6% 80.9%
The e e ence ca ego y is: NO in en ion.
Signi icance ** p<0.05 *** p<0.01.
audi ing as in e es ing wo k. In his sense, he p obabili y o being
willing o wo k in audi ing mul iplies 4.4 imes when audi ing
is conside ed in e es ing. On he con a y, he in en ion o wo k
in audi ing dec eases by nea ly 40% when audi ing is seen as a
di icul ca ee and when he image o he audi o s is a nega i e
one.
Gende was no a signi ican a iable in his decision. How-
e e , as he esul s o he s uden ’s - es e ealed signi ican
gende di e ences in he pe cep ion o he audi ing ca ee , audi -
ing wo k, and audi o ’s image, we may guess ha he ac o s ha
in luence he decision may be di e en o males and emales.
In an a emp o iden i y hese di e ences, we pe o med a sep-
a a e logis ic eg ession o males and emales. The esul s a e
p esen ed in Table 5.
The esul s e ealed ha he signi ican ac o s o he in en-
ion o wo k in audi ing a e no he same o males and emales.
6
J. Amonda ain, M.E. Aldazabal and M. Espinosa-Pike Jou nal o Beha io al and Expe imen al Finance 37 (2023) 100784
Table 6
Bina y logis ic eg ession model wi h he in e ac ion o gende and in e es ing wo k, and gende
and demanding ca ee *.
Va iables in he equa ion Sig. Exp(B)
In en ion o en e ing he
audi ing p o ession (Yes)
Gende (Female) .528
P o essional De elopmen .661
Demanding ca ee .004
Rigo ous/Responsibili y demanding .319
Soli a y .303
In e es ing .001
Compe en .422
E hical .146
Nega i e Image .025
Female and Demanding ca ee ** .030 2.645
Female and in e es ing wo k .978 1.016
Cons an .223
Cox & Snell R239.9%
Nagelke ke R253.5%
Hosme and Lemeshow Tes Sig. = 0.217
Classi ica ion% 79.6%
The e e ence ca ego y is NO in en ion.
Signi icance: ** p<0.05.
Demanding ca ee and in e es ing ac o s a e signi ican o males’
in en ion o wo k in audi ing while only he in e es ing ac o
a ec s emales’ in en ion. Fu he , o emales, he in luence o
he pe cep ion o audi ing wo k as in e es ing on he in en ion
o en e he audi ing p o ession is highe han o males.
To iden i y an in e ac ion e ec , we de eloped a bina y logis ic
eg ession wi h wo mo e independen a iables, he in e ac ion
be ween gende and in e es ing wo k and he in e ac ion be ween
gende and demanding ca ee . The esul s a e p esen ed in Table 6.
The esul s in Table 6 show he signi ican ele ance o he
in e ac ion be ween gende and he pe cep ion o he audi ing
ca ee as a demanding one. In pa icula , he esul s show ha he
pe cep ion o audi ing as a demanding ca ee is only signi ican
o males in hei in en ion o wo k in audi ing and no o e-
males. Howe e , he in e ac ion be ween gende and in e es ing
wo k does no signi ican ly ela e o he in en ion o wo k in
audi ing.
These esul s con i m ou hypo hesis 3, which s a es ha he e
a e gende di e ences in he in luence o he audi ing s e eo ype
on he in en ion o become an audi o .
5. Discussion o he esul s and conclusions
This s udy analyses he cu en pe cep ion o he audi ing
p o ession s e eo ype on he pa o hose who ha e o decide
hei ca ee in hei nea u u e and he possible exis ence o
gende di e ences in his pe cep ion. Fu he , his pape del es
in o how hese di e ences in luence he indi iduals’ in en ion o
en e ing he p o ession.
The esul s ob ained in his s udy sugges ha a nega i e
iew o he p o ession can be o e come. Unde g adua e business
s uden s ha e a posi i e iew o he audi ing p o ession. S u-
den s conside audi ing a g ea esponsibili y ha in ol es e y
s uc u ed and p ecise wo k ca ied ou by expe , in elligen ,
and us wo hy people. Fu he , hey iew audi ing as o e ing
he possibili y o achie ing a good long- e m sala y and as a
p es igious ca ee wi h good oppo uni ies o p o essional de-
elopmen . Ou esul s also e eal he pe cep ion o audi ing as
a demanding and s ess ul ca ee equi ing long hou s o wo k.
The esul s ob ained e eal he exis ence o gende di e ences
in he pe cep ion o he audi ing p o ession. The di e ences ex-
is in he pe cep ion o he audi ing ca ee , audi ing wo k, and
audi o s’ image. Al hough bo h gende s show a good pe cep ion
o he p o ession, hese esul s con i m p e ious esea ch whe e
emales show a be e pe cep ion han males (By ne and Willis,
2005;Hun e al.,2009;Ma io and Ma io ,2003;Mcdowall
and Jackling,2010).
Howe e , con a y o wha could be expec ed, his be e
pe cep ion does no imply a highe willingness o en e he
p o ession among emales. The esul s e eal ha he ac o s
ha in luence his in en ion di e be ween males and emales.
Bo h gende s a e highly in luenced by hei in en ion o wo k in
he audi ing ield due o hei in e es in he wo k, which is a
ele an esul ha could be aken in o accoun in he a ac ion
and e en ion policies. P e ious s udies (ACCA and IFAC,2021;
A que o-Mon año e al.,2009;Bebbing on e al.,1997;By ne
e al.,2012;Nelson e al.,2008) conclude ha he ocus o he
a ac ion o he accoun ing p o ession has been placed on he
possibili ies o p o essional de elopmen , sala y, a ailabili y o
jobs, he p es ige o he p o ession, and ele ance o he aining
ecei ed in he audi ing con ex . Howe e , ou s udy e eals ha
unde g adua e business s uden s place a highe ele ance on
ques ions such as he a ie y o asks in he audi ing wo k, he
in e es in he wo k i sel , wo king as a eam, and he p o ession’s
con ibu ion o socie y.
Ou esul s con i m p e ious li e a u e abou he nega i e in-
luence o pe cei ing audi ing p o essionals as bo ing and lacking
social skills on he in en ion o wo k in he audi ing p o ession
(A que o and Fe nández-Pol illo,2019;He manson e al.,1995;
Saemann and C ooke ,1999).
The hi d ac o ha nega i ely in luences he p o ession’s a -
ac i eness is he pe cep ion o audi ing as a demanding ca ee .
Howe e , his in luence is no he same o bo h gende s. The
esul s e ealed a lack o in luence in he case o emales. I could
ha e been expec ed in he audi ing con ex and, in gene al, in
he business con ex , ha he di icul y o a ca ee , which implies
long wo king hou s, a ca ee di icul o achie e, and a s ess ul
job, will p e en women om en e ing he p o ession mainly
because o he di icul y o achie e a wo k-li e balance in such
jobs. Howe e , ou esul s do no suppo his hypo hesis. On he
con a y, his di icul y p e en s male s uden s om wo king in
audi ing, bu no emale s uden s. This is a ele an esul no
p e iously s udied.
These esul s ha e ele an implica ions o he audi ing p o-
ession and he policies ha could be implemen ed o a ac and
e ain he bes alen . I is key o de eloping success ul s a egies
o alen a ac ion and e en ion in audi i ms o know he
ac o s ha in luence he willingness o en e he p o ession and
how hese ac o s a ec di e en ly o women and men’s in en-
ion. The ele ance o he in e es in he audi ing wo k s esses
7
J. Amonda ain, M.E. Aldazabal and M. Espinosa-Pike Jou nal o Beha io al and Expe imen al Finance 37 (2023) 100784
he necessi y o ocus a en ion on he p ospec s o lea ning abou
he a ie y o asks pe o med in he audi ing con ex , eamwo k,
and he p o ession’s con ibu ion o socie y, which a e ele an
ac o s o bo h gende s. This is mo e impo an han e e o
educe he isk o a sho age o p o essionals in he nea u u e
(Geo ge and Wallio,2017;Ge sson e al.,2017;Hall and Smi h,
2009;Hil ebei el and Leauby,2001;Johnson and Pike,2018;
Nou i and Pa ke ,2020;Smi h e al.,2020).
Fu he , he esul s sugges ha he ele ance o s ess and
long hou s and he di icul y o he audi ing ca ee on male in en-
ion o en e he p o ession, bu no emale, has o be conside ed
in he s a egies o alen managemen in audi ing i ms and
he p o ession in gene al. I seems ha he p ejudices owa ds
a lowe emale commi men o he audi ing p o ession o he
audi ing i m due o his di icul y a e no suppo ed. This does
no p e en women om wo king in audi ing, bu i does p e en
men. This sugges s ha he s a egies may need o be di e en o
bo h gende s.
Fu u e esea ch could del e in o gende di e ences on he
ac o s ha a ec he a ac i eness o he p o ession o con i m
o suppo ou esul s. These s udies could be done in o he
cul u al con ex s and wi h di e en samples comp ising unde -
g adua e s uden s om ma hema ics o compu e s deg ees, as
hese s uden s can also be p ospec i e audi ing p o essionals.
Fu u e esea ch could s udy gende di e ences in how young
audi o s deal wi h he di icul y o hei ca ee , he long hou s, o
he s ess in he audi ing con ex .
This s udy has se e al limi a ions. Unde g adua e business
s uden s a e jus pa o he po en ial p ospec s o he accoun ing
p o ession. The e o e, he esul s migh be biased by he pe cep-
ion o his sample. Fu he , as s e eo ypes seem o be in luenced
by cul u e, ou esul s may no be gene alised o o he cul u al
con ex s. The ques ionnai e me hodology employed in he s udy
implies ha he da a o bo h he p edic o and dependen a i-
ables we e ga he ed om he same sou ce. This condi ion is
belie ed o cause po en ial p oblems o common me hod bias,
which can in luence he esea ch esul s. We use p ocedu es
as sepa a ing he measu emen s o he a iables and employing
di e en scale ancho s o educe he e ec s o me hod bias.
Compliance wi h e hical s anda ds
Resea ch In ol ing Human Pa icipan s All p ocedu es we e
in acco dance wi h he e hical s anda ds o he ins i u ional and
na ional esea ch commi ees and wi h he 1964 Decla a ion o
Helsinki and i s la e amendmen s.
CRediT au ho ship con ibu ion s a emen
Josune Amonda ain: Concep ualiza ion, Me hodology, Fo -
mal analysis, W i ing. M. Edu ne Aldazabal: Concep ualiza ion,
In es iga ion, Visualiza ion. Ma cela Espinosa-Pike: Supe -
ision, Visualiza ion, W i ing – e iew & edi ing, P ojec
adminis a ion.
Decla a ion o compe ing in e es
The au ho s decla e ha hey ha e no known compe ing inan-
cial in e es s o pe sonal ela ionships ha could ha e appea ed
o in luence he wo k epo ed in his pape .
Funding
This wo k was unded by Ins i u o de Censo es Ju ados de
Cuen as de España (ICJCE), Spain.
Re e ences
ACCA, 2020. Fu u e eady: accoun ancy ca ee s in he 2020s. Re ie ed om
h ps://www.accaglobal.com/gb/en/p o essional-insigh s/p o-accoun an s-
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