Author/Authors :
Khalkhali، Marzieh نويسنده Department of Management, Sirjan Branch, Islamic Azad University, Sirjan, Iran. Khalkhali, Marzieh , Jamali، Amir Hossein نويسنده Department of Management, Marvdasht Branch, Islamic Azad University, Marvdasht, Iran. Jamali, Amir Hossein , Soltani، Hassan نويسنده Department of Management, Science and Research Branch, Islamic Azad University, Fars, Iran. Soltani, Hassan
Abstract :
Purpose of this study was to investigate the role of auditors gender and its impact on auditing quality. Pattersons job performance questionnaire was used to gather data and Moghimis self-confidence questionnaire was used to evaluate the auditing quality. The Questionnaires and several questions were delivered to auditors to judge each question based on their job experiences. Statistical sample of this study included auditors who are working in auditing institutes of formal auditing membership in Tehran. Statistical sample was 66 people who were selected by Cochran formula. Two-sample T test, Levene Test, mean equality test and finally covariance test were used to analyze the data. Results of the study show that there is a significant relationship between individual or private traits of auditors and their professional judgment given the role of gender and women have higher professional judgment average and self-confidence average compared to men. While men have higher average performance of professional judgment and self-confidence average as well as job performance is higher in men.
