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    The Impact of Client and Auditor Gender on Auditors’ Judgments: A Replication and Extension

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    Author
    Little, Raleigh E.
    Abstract
    This study is a replication and extension of a previously published experiment. We replicate an experiment that examines whether an auditor’s judgment is influenced by the gender of a client and the gender of the auditor. We modified the instrument to test whether a potential impairment of auditor independence also impacts an auditor’s judgment. We find equivocal support for the initial experiment; specifically, the client’s gender has a significant effect on auditors’ judgment but we find no impact based on the gender of the auditor. In addition, we find that the potential impairment of the auditor did not impact the auditors’ judgments.
    URI
    http://hdl.handle.net/10342/5580
    Subject
     Accounting; Audit; Gender Stereotypes; Bias;  
    Date
    2016-05-02
    Citation:
    APA:
    Little, Raleigh E.. (May 2016). The Impact of Client and Auditor Gender on Auditors’ Judgments: A Replication and Extension (Honors Thesis, East Carolina University). Retrieved from the Scholarship. (http://hdl.handle.net/10342/5580.)

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    MLA:
    Little, Raleigh E.. The Impact of Client and Auditor Gender on Auditors’ Judgments: A Replication and Extension. Honors Thesis. East Carolina University, May 2016. The Scholarship. http://hdl.handle.net/10342/5580. December 11, 2023.
    Chicago:
    Little, Raleigh E., “The Impact of Client and Auditor Gender on Auditors’ Judgments: A Replication and Extension” (Honors Thesis., East Carolina University, May 2016).
    AMA:
    Little, Raleigh E.. The Impact of Client and Auditor Gender on Auditors’ Judgments: A Replication and Extension [Honors Thesis]. Greenville, NC: East Carolina University; May 2016.
    Collections
    • Accounting
    • Honors College
    Publisher
    East Carolina University

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