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

dc.access.option	Open Access
dc.contributor.advisor	Reisch, John
dc.contributor.author	Little, Raleigh E.
dc.contributor.department	Accounting
dc.date.accessioned	2016-06-14T14:10:57Z
dc.date.available	2016-06-14T14:10:57Z
dc.date.created	2016-05
dc.date.issued	2016-05-02
dc.date.submitted	May 2016
dc.date.updated	2016-06-14T13:19:21Z
dc.degree.department	Accounting
dc.degree.discipline	Accounting
dc.degree.grantor	East Carolina University
dc.degree.level	Undergraduate
dc.degree.name	BSBA
dc.description.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.
dc.format.mimetype	application/pdf
dc.identifier.uri	http://hdl.handle.net/10342/5580
dc.publisher	East Carolina University
dc.subject	Accounting
dc.subject	Audit
dc.subject	Gender Stereotypes
dc.subject	Bias
dc.subject
dc.title	The Impact of Client and Auditor Gender on Auditors’ Judgments: A Replication and Extension
dc.type	Honors Thesis
dc.type.material	text

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