Gender differences in the auditing stereotype and their influence on the intention to enter the profession

Abstract

This study analyses gender differences in the auditing profession stereotype and how these differences impact the intention to work in auditing. The results of the study carried out among Spanish business students reveal the existence of relevant gender differences in the perception of the auditing profession and how factors, such as the perception of auditing as a demanding career or the interest in auditing work, affect men and women differently in their intention to enter the profession. These results contribute to the auditing stereotype as well as gender literature as very few previous studies have delved into the existence of gender differences in the auditing stereotype literature. This study has relevant implications for audit firms. They may apply different strategies for women and men talent attraction and retention in their organisations, which will reduce present and future voluntary rotation, and may increase the benefits that diversity generates in audit firms.