An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Anna Nöteberg
Rsm Erasmus University

James E. Hunton
Bentley College and Universiteit Maastricht

Mohamed Gomaa
Wilfred Laurier University

Abstract: We extend prior audit research on client competence effects by testing the degree to which client attributes of expertise and gender influence auditors’ belief revision during auditor-client inquiry. We also investigate whether male and female auditors’ respond differently to these two source attributes. Results from a laboratory experiment with 158 experienced auditors reveal that auditors exhibit more belief revision when the client possesses relatively higher expertise, and when the client is male versus female. A significant three-way interaction suggests the following: (1) Both male and female auditors favor the male client; (2) male auditors—when the client’s expertise is high, relative to low, the gender effect on belief revision is reduced; (3) female auditors—the client gender gap increases when the client’s expertise is high, relative to low. Post-experimental psychological debriefings provide insight into the nature of auditors’ conscious and subconscious gender stereotypes.

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