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Evidence of Gender Differences in Audit Firm Subcultures: Traditional Professional Values vs the Competitive, Market Oriented Values
Carolyn A Windsor,
Monash University
Bent B Warming Rasumssen, University of Sthn Denmark
ABSTRACT. This study examines two definitions of the professional auditor have been identified by Mautz (1988). One meaning of ‘professional’ is embodied in the ‘expert competitor’ (EC): a skilled, highly motivated, and aggressive, competitor. The other meaning of ‘professional’ refers to the traditional concept where society entrusts decisions to qualified experts by granting a special franchise on the condition that practitioners abide by professional concern for the public interest (CPI). Organizational cultural values of auditors employed by the transnational audit firms are examined followed by an analysis of gender differences that may affect women’s career success. A factor analysis revealed two conflicting subcultures, the EC subculture and the other subculture epitomised the traditional values of CPI. A discriminant analysis found that male auditors values the EC subculture more highly than female auditors, thus advantaging male auditors' promotion.
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