The Effect of Auditor Gender on Audit Judgement

Khalida Sofia

Abstract


Professional judgment is an important aspect for an auditor to have as stated in the Professional Standards for Public Accountants. External auditors who work professionally have gender including women and men. This research aims to investigate the effect of auditor gender on audit judgment. In this research, this method involves identifying, evaluating, and interpreting relevant previous studies in order to achieve research objectives. These studies were obtained from the Google Scholar database with a span of the last 10 years, from 2013 to 2023. Results In the research conducted by the researchers, it shows that most of the gender of the auditor has an influence on the auditor's professional judgment. Female auditors are considered to have better judgment than men

Keywords


Auditor gender, Audit judgment, Gender,

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References


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DOI: https://doi.org/10.17509/msb.v4i2.59857

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