Gender differences in auditors' attitudes towards lowballing: implications for future practice

摘要

While much of the accounting literature that addresses gender issues has focused on womens' desires for more familial benefits such as flexible working hours and child care, this study documents results illustrating fundamental differences between women and men on issues of value. In it, female and male auditors were asked to respond to their perceptions of the practice of lowballing. Women felt that the practice was less acceptable than men did and also agreed significantly more often that lowballing is a violation of the independence in appearance clause of the Code of Professional Conduct.