The role of women in auditing financial statements the importance of gender diversity in the board of directors to achieve the quality of financial reporting

Abstract

Objective: The main objective of the study is to identify any effects of gender difference on the auditing profession in order to know the impact of gender (specifically female) on the quality of auditing, by studying the opinions of many professionals in the Iraqi environment, as well as identifying the obstacles that women may face during their performance of the auditing profession and identifying the special specifications that they can be characterized by to practice this profession.
  
 Methodology: The study was based on several hypotheses, the first hypothesis: that women outperform men in the skills that are most important to the auditing profession, the second hypothesis: there is an impact of the auditor's gender on the quality of audit work due to important barriers to entering the audit profession, the third hypothesis: that female auditors in partnership positions should show additional competence accordingly, we should expect these auditors to provide higher quality audit services on average than male auditors.
  
 Results: This study has proven that some social and cultural factors associated with the Saudi environment do not work in accounting and auditing firms. The field results have shown that there is a general weakness in linking curricula to professional requirements.
 Conclusion: There are many specifications required for the auditor, whether male or female, in terms of ethics, experience, professional specialization, scientific and practical qualification, and knowledge in other sciences, but the interaction with these specifications differs from one gender to another according to its nature and the circumstances surrounding it.