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Kris Hardies - The gendered Production of Audit Quality

Tuesday, 22 April, 2014 - 12:15
ULB - R42.4.118

The conundrum of being a female auditor

 In his PhD-work Kris Hardies reveals the gendered fundamentals of ‘doing audit’ and ‘being an auditor’. Triangulation of results of quantitative analyses and themes that emerged from in-depth interview data, show how masculine practices create the paradoxical situation in which female auditors face greater difficulties to appear professional, yet seem to provide higher levels of audit quality. This work powerfully illustrates that differences between female and male auditors are not ‘essential’ but created. As such the results of this study can be used to understand the organizational micro-practices by which gender differences and hierarchies are (re)produced within audit firms, which eventually affect the production of the audit and by consequence audit quality. 

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