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
References
1. Resnyanskii 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: 10.22363/2312–8674–2019–18–2
2. Coffey A.J. Double entry: The professional and organizational socialization of graduate ccountants. Cardiff: University of Wales College of Cardiff; 1993. 615 p.
3. Halford S., Savage M., Witz A. Gender, careers and organisations. London: Palgrave; 1997. 315 p.
4. 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.
5. 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)90031–0
6. Anderson-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.2004.05.003
7. 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.
8. 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/ s10551–008–9866–1
9. Gul 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 50536
10. Hardies 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: 10.1080/09638180.2014.921445
11. Jones 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.2018.12.003
12. 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.
13. Guthrie C., Iii A. Job burnout in public accounting: Understanding gender differences. Journal of Managerial Issues. 2012;24(4):390–411.
14. 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/s10551–013–2044–0
15. Liu 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 04–2016–0049
16. 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.).
17. Get’man V.G. XXXVI Congress of the European association of accountants. Mezhdunarodnyi bukhgalterskii uchet = International Accounting. 2013;(27):2–9. (In Russ.).
18. Cheremisina S.V. Auditing development in Russia. Problemy ucheta i finansov = Problems of Accounting and Finance. 2014;16(4):48–51. (In Russ.).
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
Views:
620
.png)
.png)
Email this article 
