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Although the proportion of women in the audit profession has increased sharply during the last quart of the 20th century, they remain to date a minority in a male-dominated profession. While an equal number of women and men have been entering the profession for over two decades, they are not...
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Overconfidence has been a hot topic in judgment and decision-making research. The overconfidence effect describes, among other things, the tendency of people to believe that their judgment is more accurate than it really is. Auditing judgment and decision making research has always had much...
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Most audit fieldwork is not conducted by a single auditor but by a team of auditors. Researchers have, however, focused heavily on the judgment and decision-making of individual auditors, ignoring the multi-person reality in which auditors have to make judgments and decisions. This study...
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Women are still a minority in the audit profession, especially at the partner level. An increasing amount of literature has explored the sources of this gender inequality. Past studies have, however, neglected the possibility that the processes that lead to the (re)production of gender...
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Previous research has hinted a potential impact of auditor gender on audit quality. It appears that, for example, men are less risk-averse than women. Female auditors may, therefore, express more severe audit opinions than male auditors. This paper addresses a potential major bias underlying the...
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