Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession

Document Type : Research Paper



In Occupations like Auditing, which are based on team work, the working environment is very important. One of the most important factors that impacts on the working environment is the perceived gender discrimination. This research evaluates the impact of individual and organizational factors on the perceived gender discrimination between female auditors and its attitudinal (turnover intention) and behavioral (OCB and ODB) consequences in auditing firms. This study is the survey research that have been done by correlation method. Data gathered by 136 online questionnaires that filled by female auditors in auditing firms. The analyze of gathered data is based on the structural equation modeling approach. The results show that auditors in firms that have more powerful individual factors and organizational climate, feel less gender discrimination and this feeling leads them to decrease their organizational citizenship behavior or take organizational deviation behavior and finally grow turnover intention in their minds.


Abdoli, M. R. (2010). Masculity (Femenism) and Auditing CPA of Iran. Cultural Management, 4(7): 25-34. (in Persian)
Almer, E. D., Lightbody, M. G. & Single, L. E. (2012). Successful promotion or segregation from partnership? An examination of the “post-senior manager” position in public accounting and the implications for women's careers. Accounting Forum, 36(2): 122–133.
Ardekani, M. (2016). Careerism in Audit prodession. Accounting knowledge and management auditing, 4(16): 131-141. (in Persian)
Barua, A., Davidson, L. F., Rama, D. V. & Thiruvadi, S. (2010). CFO Gender and Accruals Quality. Accounting Horizons, 24(1): 25-39.
Belkaoui, A. (1989). Behavioral Accounting. New York: Quorum Books.
Bobbitt-Zeherb, D. (2011). Gender Discrimination at Work. Gender & Society, 25(6): 764-786.
Carpenter, T. (2007). Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99. Accounting Review, 82(5): 1119-1140.
Cohen, P. N., & Huffman, M. L. (2007). Working for the Woman? Female Managers and the Gender Wage Gap. American Sociological Review, 72(5): 681-704.
Coyne, I. & Ong, T. (2007). Organizational citizenship behaviour and turnover intention: a cross-cultural study. The International Journal of Human Resource Management, 18(6): 1085-1097.
Dalton, D. W., Cohen, J. R., Harp, N. L. & McMillan, J. J. (2014). Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession. Auditing: A Journal of Practice & Theory, 33(3): 1-32.
Dambrin , C. & Lambert, C. (2008). Mothering or Auditing? The Case of Two Big Four in France. Accounting, Auditing and Accountability, 21(4): 474 – 506.
Davari, A. & Rezazade, A. (2014). Structural Equation Modeling with PLS. Tehran: Jahade Daneshgahi. (in Persian)
Eisenberger, R., Cummings, J., Armeli, S. & Lynch, P. (1997). Perceived Organizational Support, Discretionary Treatment, and Job Satisfaction. Journal of Applied Psychology, 82(5): 812-820.
Ensher, E. A., Grant-Vallone, E. J. & Donaldson, S. I. (2001). Effects of Perceived Discrimination on Job Satisfaction, Organizational Commitment, Organizational Citizenship Behavior,and Grievances. Human Resource Development Quarterly, 12(1): 53-72.
Gholipour, A. (2013). Organizational behavior management. SAMT publication.
(in Persian)
Goldman, B. M., Gutek, B. A., Stein, J. H. & Lewis, K. (2006). Employment Discrimination in Organizations: Antecedents and Consequences. Journal of Management, 32(6): 786-830.
Gutek, B. A., Cohen, A. G. & Tsui, A. (1996). Reactions to Perceived Sex Discrimination. Human Relations, 49(6): 791-813.
Hardies , K., Breesch , D. & Branson , J. (2013). Gender Inequality in Small and Large Audit Firms. Retrieved from Social Science Research Network (SSRN):
Hasas Yeganeh, Y. & Rahimian, N. (2007). Justification of Decisions In Auditing Planning. The Iranian Accounting and Auditing Review, 14(47): 39-62.
(in Persian)
Huang, J. & Kisgen, D. J. (2013). Gender and corporate finance: Are male executives overconfident relative to female executives? Journal of Financial Economics, 108(3): 822-839.
Ittonen, K., Vähämaa, E. & Vähämaa, S. (2013). Female Auditors and Accruals Quality. Accounting Horizons, 27(2): 205-228.
Kelloway, K.E., Francis, L., Prosser, M. & Cameron, J. E. (2010). Counterproductive work behavior as protest. Human Resource Management Review, 20(1): 18-25.
Khanifar, H., Amiri, A. N., Janfaghi, G., Purebrahim, S., Ahmadi Azarm, H. & Hoseini, S. (2010). Relationship between organizational justice and employee engagement at work in social exchange theory framework. organizational culture management, 8(21): 178-201. (in Persian)
Kumar, A. (2010). Self-Selection and the Forecasting Abilities of Female Equity Analysts. Journal of Accounting Research, 48(2): 393-435.
Kunze, F., Boehm, S. A. & Bruch, H. (2011). Age diversity, age discrimination climate and performance consequences-a cross organizational study. Journal of Organizational Behavior, 32(2): 264-290.
Loft, A. (1992). Accountancy and the gendered division of labour: A review essay. Accounting, Organizations and Society, 17(3-4): 367–378.
Meares, P. A. (2007). Cultural Competence: An Ethical Requirement. Journal of Ethnic And Cultural Diversity in Social Work, 16(3-4): 83-92.
Mehrani, S., Naeimi, M. (2003). The Impact of Time Budget Pressure Andi Ethical Theories On The Independent Auditors’ Behaviour. The Iranian Accounting And Auditing Review, 10(32): 43-61. (in Persian)
Oreyzi, H. R., Mohammadi, M. & Amiri, S. (2011). Investigation of relationship among Organizational Citizenship Behavior with Organizational Commitment and Propensity to stay in Saipa company. Social Psychology Research, 1(1): 27-44. (in Persian)
Organ, D. W. (1989). Organizational Citizenship Behavior: The Good Soldier Syndrome. The Academy of Management Review, 14 (2): 294-297.
Pasewark, W. R. & Viator, R. E. (2006). Sources of Work-Family Conflict in the Accounting Profession. Behavioral Research in Accounting, 18(1): 147-165.
Pincus, F. L. (1996). Discrimination comes in many forms: Individual, institutional, and structural. The American Behavioral Scientist, 40(2): 186-194.
Qasem, R. & Abdullatif, M. (2014). The Status of Women in the Accounting Profession in Jordan: An Exploratory Study. International Business Research, 7(8): 146-159.
Ragins, B. R. & Corn Well, J. M. (2001). Pink Triangles: Antecedents and Consequences of Perceived Workplace Discrimination Against Gay and Lesbian Employees. Journal of Applied Psychology, 86(6): 1244-1261.
Rahmani, A. & Adampira, S. (2014). Factors Influencing Career Success of Accountant Women in Iran. Accounting knowledge and management auditing, 3(8): 54-69. (in Persian)
Rezazadeh, J., Rajabzadeh, A. & Davanipour, I. (2008). An Investigation Into The Supervisory Factors Contributing To The Auditors’ Job Satisfaction And Their Intention To Remain In The Firm: An Iranian Case. The Iranian Accounting And Auditing Review, 15 (51): 19-36. (in Persian)
Robinson, S. L. & Bennett R. J. (1995). A Typology of Deviant Workplace Behaviors: A Multidimensional Scaling Study. Academy of management journal, 38 (2): 555-572.
Sackett, P. R., Berry, C. M., Wiemann, S. A. & Laczo, R. M. (2006). Citizenship and Counterproductive Behavior: Clarifying Relations Between the Two Domains. Human Performance, 19(4): 441-464.
Shaffer, M. A., Joplin, J. R., Bell, M. P., Lau, T. & Oguz, C. (2000). Gender Discrimination and Job-Related Outcomes: A Cross-Cultural Comparison of Working Women in the United States and China. Journal of Vocational Behavior, 57(3): 395-427.
Sniezek, J. A. (1992). Groups under uncertainty: An examination of confidence in group decision making. Organizational Behavior and Human Decision Processes, 52(1): 124–155.
Tehrani, R., Ghazi Tabatabaei, M. & Khalifeh Soltani, S.A. (2005). A Study Of Organizational-Professional Conflict In Accounting. The Iranian Accounting And Auditing Review, 12(41): 3-27. (in Persian)
Viator, R. E. & Pasewark, W. R. (2005). Mentorship separation tension in the accounting profession: The consequences of delayed structural separation. Accounting, Organizations and Society, 30(4): 371-387.
Whiting, R. H. & Wright, C. (2001). Explaining gender inequity in the new zealand accounting profession. The British Accounting Review, 33(2): 191-222.
Zaki, M. A. (2006). The Study and Measurement of Organizational Support. Faculty of Admin. Sciences & Econ. Journal, 18(3): 103-123. (in Persian)