Gender Differences Affect the Audit Quality - Gender Socialization Theory - Gender Identity is Established Through the Socialization Process During Childhood - Literature Review Writing Assessment Answer

Assessment Answer: 

Gender Identity is Established Through the Socialization Process During Childhood Assessment Answer

Literature Review:

To analyze, how does the gender differences affect the audit quality, we need to first understand the gender differences by applying Gender Socialization theory to conceptualize how gender difference evolves. This theory states that “gender identity is established through the socialization process during childhood” (Shawver & Clements, 2015). So as per the socialization theory, In this socialization process, the children were automatically taught what exactly is to be male or female is. In the typical gender norms, males are meant to be “adventurous, assertive, aggressive, independent and task-oriented, whereas females are seen as more sensitive, gentle, dependent, emotional and people-oriented” (Crespi, 2003). The person’s gender identity remains the same over the course of the time period so they bring the same differences to the workplace, hence it results in different decision making.

According to (Dawson, 1995) “Gender identity becomes established as early as age three through the mother-child relationship and is thereafter irreversible and unchanging”. Since a person’s gender identity is stable and unchanging over time, socialization theory predicts that males and females will bring different ethical values to the workplace, resulting in differences in their ethical decision making. These results are clearly supporting the gender socialization theory that both male and female bring different ethical standards and values to the workplace.

Lorber (2005), states that masculinity and femininity are not inborn, that means children are taught these traits. When a child is identified as male or female, then everyone starts treating them as per their gender so the children start learning their gendered qualities through them. The children start projecting themselves to their gendered people when they grow up, so when they grow up they start to play those roles in society (Lorber, Judith. 2005. “Night to His Day: The Social Construction of Gender.”)

There are a lot of factors involved in the socialization process which helps in the transition of the typical gender role to the children and later on to the workplace differentiation. Ann Oakley and Ruth Hartley (1974), they state that gender socialization occurs in various ways. Firstly, applying diverse physical and verbal manipulations to the child, for example, dressing.

a girl in feminine clothes. Secondly, drawing the child's attention to gender-identified toys. This is known as canalization. Thirdly, Using different Verbal Descriptions to the Same Behaviours. According to Oakley (1974), the above differentiation is the reason which shapes the behaviors of males and females.

We need to understand how audit quality is determined to evaluate the quality of the auditor's report/work. Audit quality relies upon various auditor’s characteristics like their knowledge of expertise, technical ability, problem solving and analytical skills, experience, and independence. The audit quality can also be dependent on various firm related factors, like the culture of the audit firm, the size of the audit firm and the audit team characteristics. (Knechel, 2000) The auditing is typically a judgment and decision-making process, so the audit quality is always contingent upon the auditor's judgment and decision-making qualities. (Ashton 1995) has confirmed that the work carried out by the auditor to form an audit opinion is truly based on the Judgement, risk of material misstatement, audit evidence gathering and reaching a conclusion based on this evidence.

(Schafer, 1999) the analysis depicts that women in common are more conservative than men. There is a common agreement over the following, women are more risk-averse than men (Charness & Gneezy, 2012; Jianakoplos & Bernasek, 1998; Sunden & Surette, 1998); Men most of the time behaves overconfident than the females (Bengtsson, Persson, & Willenhag, 2005; Levin, Snyder, & Chapman, 1988; Lundeberg, Fox, & Puncochar, 1994);and women normally have stronger information-processing skills than men (Chung & Monroe, 2001; Darley & Smith, 1995). Female auditors show greater efficiency than men in complex situations and analytical procedures tasks. (O'Donnell and Johnson, 2001)

The gender difference in audit quality arise not only due to the differences in judgment and decision-making abilities but also due to the psychological aspects like cognitive empathy and emotional empathy. Empathy is the ability to experience another person’s situation, to have a sense and understanding of other people’s emotions, and to display the desired emotions and behavior; it is a psychological phenomenon that occurs in the process of interpersonal interaction and is a form of thinking of standing on the other side (Hogan, 1969;Mehrabian et al., 1972; Davis, 1983; Chlopan et al., 1985; Blair, 2005; Walter, 2012; Zaki, 2014). Cognitive empathy is an understanding of the causes of others’ mood swings and appropriate responses to them in terms of emotional and behavioral tendencies. Psychological studies have predicted that female subjects showed significantly greater cognitive empathy and emotional empathy than male subjects regardless of age and this difference is consistent across cultures (Wood et al., 2002; Marton et al., 2009; Auyeung et al., 2012). Liang et al.(2015), Lyons (1983) These studies have resulted that women may  have higher moral standards, but they are more likely than men to compromise with another person.

Ethical decision making is one of the important duties of an auditor in carrying out auditing in particular. A larger number of studies have found that females tend to behave more ethical than males. Boyle (2000), identified significant gender differences and found women to be more ethical than men. Ekin and Tezolmez (1999), found that ethical judgment scores of female managers were largely higher than the male managers. Even Desphande et al. (2000), indicated that the female managers in Scientific institutions in Russia to be more ethical than the male managers. Even a study conducted by (Roxas and Stoneback, 2004), reported that males are less ethical in their judgments.

Auditor judgment is one of the most critical elements of a financial statement audit and defined as “any decision or evaluation made by an auditor, which influences or governs the process and outcome of an audit of financial statements” (Wedemeyer, 2010, p.320) Auditors use their Judgements when they make major decisions like, Assessment of risks of material misstatement of financial statements, evaluation of audit evidence, the formation of opinion on the financial statements. The research by Khalkhali, Jamali, and Soltani (2014) shows that there was a significant difference in professional judgments between male and female auditors, indicating that women were more likely to make better judgments than men. Even a study by Chung and Monroe (2001), shows that there is a significant gender difference in judgment.

Professor Advice:

Structure of my literature review should be
1. What is gender difference? How the Gender differences evolved Childhood Workplace

2. Advantages and disadvantages of men and women in workplaces (in terms of their efficiency, productivity etc...) In this we need to talk about their quality differences in
the workplaces and also in common about their Iq, Risk aversive, technical capabilities etc....
3. What is Audit quality?
4. About Gender Socialization theory
5. Linking my topic( How does the gender difference affect the audit quality) with Gender socialization theory.
6. Previous findings on this topics
7. Research gap
8. Research questions related to this topic

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