Gender Policy of Auditing Companies in Russia: Current Situation and Prospects
https://doi.org/10.26794/2408-9303-2020-7-5-56-68
Abstract
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.
About the Authors
G. V. Soboleva
Saint Petersburg State University
Russian Federation
Genrietta V. Soboleva — Cand. Sci. (Econ.), Associate Professor, Department of Statistics, Accounting and Audit
Russian Federation
Genrietta V. Soboleva — Cand. Sci. (Econ.), Associate Professor, Department of Statistics, Accounting and Audit
E. I. Zuga
Saint Petersburg State University
Russian Federation
Ekaterina I. Zuga — Cand. Sci. (Econ.), Associate Professor, Department of Statistics, Accounting and Audit
Russian Federation
Ekaterina I. Zuga — Cand. Sci. (Econ.), Associate Professor, Department of Statistics, Accounting and Audit
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Review
For citations:
Soboleva G.V., Zuga E.I. Gender Policy of Auditing Companies in Russia: Current Situation and Prospects. Accounting. Analysis. Auditing. 2020;7(5):56-68. (In Russ.) https://doi.org/10.26794/2408-9303-2020-7-5-56-68
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