Study on the Impact that the Gender Has on the Presence and Intensity of the Ethical Notions in the Audit Activity
Author:
Univ. Prof. Liliana FELEAGĂ, Ph. D.; Univ. Prof. Niculae FELEAGĂ, Ph. D.
JEL:
M42
DOI:
Keywords:
auditor, concept map, ethics, gender
Abstract:
This research aims to analyze the relationship between gender and perceptions of ethicality among audit employees. Concept mapping has been used as a tool which allows a graphic representation of auditors’ knowledge. The sample consisted of ten auditors working in a Big Four. Results showed differences in the way women and men consider their function and the role of ethics in audit quality. Much more, the paper also reveals that concept maps can be used by a big audit firm to evaluate the ethic sensibility of its employees. \r\n