This study assesses the influence of client gender and auditor gender on auditors' judgments. In an experimental task, a client offers unverified explanations as to why the auditor's initial proposed adjusting journal entry (AJE) to lower the inventory value should not be recorded. The design includes one randomly manipulated variable (client gender: male or female) and one measured variable (auditor gender: male or female). The dependent variable assesses the influence of the client's explanations on the auditor's final proposed AJE recommendation. The results indicate that both male and female auditors exhibited a male favorability; that is, they were persuaded more by a male than female client to change their initial AJE recommendation. Furthermore, female auditors were more influenced by a male client and less influenced by a female client than male auditors. Using an expert panel's consensus opinion as a benchmark for the “best” solution, the male auditors were more accurate than female auditors, irrespective of client gender. Additional research will aid in substantiating, determining the limits, and generalizing the findings.

accounting, audit judgement, auditing, auditor gender, client gender, risk taking, selectivity hypothesis
Economics of Gender; Non-labor Discrimination (jel J16), Business Administration and Business Economics; Marketing; Accounting (jel M), Accounting (jel M41), Auditing (jel M42),
ERIM Top-Core Articles
Accounting Horizons
Erasmus Research Institute of Management

Gold-Nöteberg, A.H, Hunton, J.E, & Gomaa, M.I. (2009). The Impact of Client and Auditor Gender on Auditors' Judgments. Accounting Horizons, 23(1), 1–18. doi:10.2308/acch.2009.23.1.1