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Evidence of Gender Differences in Audit Firm Subcultures: Traditional Professional Values vs Competitive, Market Oriented Values
Carolyn A Windsor,
Monash University
Bent B Warming Rasmussen, University of Sthn Denmark
ABSTRACT. This study examines the two definitions of the professional auditor 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). A factor analysis revealed two conflicting subcultures, the EC subculture and the other subculture epitomising the traditional values of CPI. A discriminant analysis found that male auditors the market oriented EC dimension more than female auditors, whilst female auditors marginally value more the CPI subculture than males.
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