accountingУчет. Анализ. АудитAccounting. Analysis. Auditing2408-93032619-130XFinancial University under The Government of Russian Federation10.26794/2408-9303-2020-7-5-56-68accounting-343Research ArticleОПЫТ СОВЕРШЕНСТВОВАНИЯEXPERIENCE PERFECTIONГендерная политика аудиторских компаний в России: текущее состояние и перспективыGender Policy of Auditing Companies in Russia: Current Situation and Prospectshttps://orcid.org/0000-0002-0052-4504СоболеваГ. В.SobolevaG. V.

Генриэтта Валентиновна Соболева — кандидат экономических наук, доцент кафедры статистики, учета и аудита

 

Genrietta V. Soboleva — Cand. Sci. (Econ.), Associate Professor, Department of Statistics, Accounting and Audit

g.v.soboleva@spbu.ruuhttps://orcid.org/0000-0002-2470-4403ЗугаЕ. И.ZugaE. I.

Екатерина Игоревна Зуга — кандидат экономических наук, доцент кафедры статистики, учета и аудита

Ekaterina I. Zuga — Cand. Sci. (Econ.), Associate Professor, Department of Statistics, Accounting and Audit

e.zuga@spbu.ruСанкт-Петербургский государственный университетРоссияSaint Petersburg State UniversityRussian Federation202007112020755668Copyright © Соболева Г.В., Зуга Е.И., 20202020Соболева Г.В., Зуга Е.И.Soboleva G.V., Zuga E.I.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://accounting.fa.ru/jour/article/view/343

Статья посвящена гендерной политике аудиторских компаний в Российской Федерации. Основная гипотеза работы предполагала, что при преобладании женского труда гендерная структура управляющих органов компаний свидетельствует о наличии «стеклянного потолка», указывающего на возможность гендерной диспропорции не в пользу женщин. Одновременно формально высокие показатели их присутствия в руководящих органах снижают внимание к гендерному неравенству. Методика исследования предусматривает выборочное обследование и структурный статистический анализ гендерного состава аудиторов, оценку гендерного профиля профессии. Использование корреляционно-регрессионного анализа доказало, что гендерный состав в аудиторской среде определяется преимущественно влиянием внешних факторов. Проведена оценка заработных плат по уровням должностей в региональном разрезе и сопоставлена со средним значением в отрасли. Подтверждена авторская гипотеза о существовании в российском аудите гендерных неравенств. Анализ открытых источников показал невостребованность компаниями современных методов и практик, служащих снижению гендерных диспропорций. Для решения проблемы «стеклянного потолка» предложено расширение перечня раскрываемой гендерной информации в отчетности компаний и инициирование широкой научной дискуссии.

The paper is devoted to the gender politics of the auditing companies in Russia. The main hypothesis of the research suggests that, with the predominance of female labor, the gender structure of the governing bodies reveals the presence of a “glass ceiling” indicating the possibility of gender imbalance not in favor of women. At the same time, high rates of female presence in governing bodies reduce attention to gender imbalance. The research methodology provides for a sample survey and structural statistical analysis of the gender composition of auditors, assessment of the gender profile of the profession. The correlation and regression analysis of factors proves that the gender composition in the auditing environment is determined primarily by the influence of external factors. An assessment of salaries is carried out according to the positions in the regional context and then compared with its average value in the industry. The hypothesis of the existence of gender imbalance in Russian auditing is approved. The analysis of open sources showed the results that companies do not require modern methods and practices that serve to reduce gender imbalances. To solve the “glass ceiling” problem, it is necessary to expand the list of disclosed gender information in company reporting and initiate a broad scientific discussion.

аудиторпрофессиональная квалификациягендерный дисбалансзаработная платапрофессияаудиторская компаниярынок трудаотчетностьauditorprofessional qualificationgender imbalancesalaryprofessionauditing companylabor marketreportingReferencesРеснянский С.И., Амиантова И.С. История России в гендерном измерении. Вестник Российского университета дружбы народов Серия: История России. 2019;18(2):278–301. DOI: 10.22363/2312– 8674–2019–18–2Resnyanskii S. I., Amiantova I. S. The history of Russia in gender dimension. Vestnik Rossiiskogo universiteta druzhby narodov Seriya: Istoriya Rossii = RUDN Journal of Russian History. 2019;18(2):278–301. (In Russ.). DOI: 10.22363/2312–8674–2019–18–2Coffey A.J. Double entry: The professional and organizational socialization of graduate accountants. Cardiff: University of Wales College of Cardiff; 1993. 615 p.Coffey A.J. Double entry: The professional and organizational socialization of graduate ccountants. Cardiff: University of Wales College of Cardiff; 1993. 615 p.Halford S., Savage M., Witz A. Gender, careers and organisations. London: Palgrave; 1997. 315 p.Halford S., Savage M., Witz A. Gender, careers and organisations. London: Palgrave; 1997. 315 p.Dalton D. R., Hill J. W., Ramsay R. J. Women as managers and partners: Context specific predictors of turnover in international public accounting firms. Auditing: A Journal of Practice & Theory. 1997;16(1):29–50.Dalton D.R., Hill J.W., Ramsay R.J. Women as managers and partners: Context specific predictors of turnover in international public accounting firms. Auditing: A Journal of Practice & Theory. 1997;16(1):29–50.Scandura T.A., Viator R. E. Mentoring in public accounting firms — an analysis of mentor protege relationship, mentorship functions, and protege turnover intentions. Accounting Organizations and Society. 1994;19(8):717–734. DOI: 10.1016/0361–3682(94)90031–0Scandura T.A., Viator R. E. Mentoring in public accounting firms — an analysis of mentor protege relationship, mentorship functions, and protege turnover intentions. Accounting Organizations and Society. 1994;19(8):717–734. DOI: 10.1016/0361–3682(94)90031–0Anderson-Gough F., Grey C., Robson K. “Helping them to forget..”: The organizational embedding of gender relations in public audit firms. Accounting Organizations and Society. 2005;30(5):469–490. DOI: 10.1016/j.aos.2004.05.003Anderson-Gough F., Grey C., Robson K. “Helping them to forget..”: The organizational embedding of gender relations in public audit firms. Accounting Organizations and Society. 2005;30(5):469–490. DOI: 10.1016/j.aos.2004.05.003Akers M., Eaton T. Underreporting of chargeable time: The impact of gender and characteristics of underreporters. Accounting Faculty Research and Publications. 2003;15(1):82–96.Akers M., Eaton T. Underreporting of chargeable time: The impact of gender and characteristics of underreporters. Accounting Faculty Research and Publications. 2003;15(1):82–96.Kaplan S., Pany K., Samuels J., Zhang J. An examination of the association between gender and reporting intentions for fraudulent financial reporting. Journal of Business Ethics. 2009;87(1). DOI: 10.1007/ s10551–008–9866–1Kaplan S., Pany K., Samuels J., Zhang J. An examination of the association between gender and reporting intentions for fraudulent financial reporting. Journal of Business Ethics. 2009;87(1). DOI: 10.1007/ s10551–008–9866–1Gul F.A, Wu D., Yang Z. Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review. 2013;88(6):1993–2023. DOI: 10.2308/accr 50536Gul F.A, Wu D., Yang Z. Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review. 2013;88(6):1993–2023. DOI: 10.2308/accr 50536Hardies K., Breesch D., Branson J. Do (fe) male auditors impair audit quality? Evidence from goingconcern opinions. European Accounting Review. 2016;25(1):7–34. DOI: 10.1080/09638180.2014.921445Hardies K., Breesch D., Branson J. Do (fe) male auditors impair audit quality? Evidence from goingconcern opinions. European Accounting Review. 2016;25(1):7–34. DOI: 10.1080/09638180.2014.921445Jones J., Mactavish C., Schultz W. The effect of gender and firm identification on auditor pre-negotiation judgments. Advances in Accounting. 2019;44(March 2019):49–57. DOI: 10.1016/j.adiac.2018.12.003Jones J., Mactavish C., Schultz W. The effect of gender and firm identification on auditor pre-negotiation judgments. Advances in Accounting. 2019;44(March 2019):49–57. DOI: 10.1016/j.adiac.2018.12.003Garcia-Blandon J., Argiles-Bosch J.M., Ravenda D. Is there a gender effect on the quality of audit services? Journal of Business Research. 2019;(96):238–249.Garcia-Blandon J., Argiles-Bosch J.M., Ravenda D. Is there a gender effect on the quality of audit services? Journal of Business Research. 2019;(96):238–249.Guthrie C., Iii A. Job burnout in public accounting: Understanding gender differences. Journal of Managerial Issues. 2012;24(4):390–411.Guthrie C., Iii A. Job burnout in public accounting: Understanding gender differences. Journal of Managerial Issues. 2012;24(4):390–411.Ho S. S.M., Li A. Y., Tam K., Zhang F. CEO gender, ethical leadership, and accounting conservatism. Journal of Business Ethics. 2015;127(2):351–370. DOI: 10.1007/s10551–013–2044–0Ho S. S.M., Li A. Y., Tam K., Zhang F. CEO gender, ethical leadership, and accounting conservatism. Journal of Business Ethics. 2015;127(2):351–370. DOI: 10.1007/s10551–013–2044–0Liu G.Y., Ren H. Organizational learning and job satisfaction of trainee auditors: A case study of Chinese CPA firms. Accounting Research Journal. 2019;32(2):70–87. DOI: 10.1108/ARJ 04–2016–0049Liu G.Y., Ren H. Organizational learning and job satisfaction of trainee auditors: A case study of Chinese CPA firms. Accounting Research Journal. 2019;32(2):70–87. DOI: 10.1108/ARJ 04–2016–0049Красильникова И.В., Мельник М.В., Казакова Н.А. Развитие системы квалификационной аттестации аудиторов в Российской Федерации: проблемы и решения. Учет. Анализ. Аудит. 2017;4(5):18–29.Krasil’nikova I.V., Mel’nik M.V., Kazakova N.A. The development of a system of qualification certification of auditors in the Russian Federation: Problems and solutions. Uchet. Analiz. Audit = Accounting. Analysis. Auditing. 2017;4(5):18–29 (In Russ.).Гетьман В.Г. XXXVI конгресс европейской ассоциации бухгалтеров. Международный бухгалтерский учет. 2013;(27):2–9.Get’man V.G. XXXVI Congress of the European association of accountants. Mezhdunarodnyi bukhgalterskii uchet = International Accounting. 2013;(27):2–9. (In Russ.).Черемисина С.В. Развитие аудита в России. Проблемы учета и финансов. 2014;16(4):48–51.Cheremisina S.V. Auditing development in Russia. Problemy ucheta i finansov = Problems of Accounting and Finance. 2014;16(4):48–51. (In Russ.).

The authors declare that there are no conflicts of interest present.