Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession
In Occupations like Auditing, which are based on team work, the working environment is very important. One of the most important factors that impacts on the working environment is the perceived gender discrimination. This research evaluates the impact of individual and organizational factors on the...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
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University of Tehran
2016-03-01
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| Series: | بررسی‌های حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_57022_5dacf8264eec1eee4a78ec09f0750e96.pdf |
| _version_ | 1811296914808766464 |
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| author | Kaveh Mehrani Abbas Nargesian Kianoosh Ganji |
| author_facet | Kaveh Mehrani Abbas Nargesian Kianoosh Ganji |
| author_sort | Kaveh Mehrani |
| collection | DOAJ |
| description | In Occupations like Auditing, which are based on team work, the working environment is very important. One of the most important factors that impacts on the working environment is the perceived gender discrimination. This research evaluates the impact of individual and organizational factors on the perceived gender discrimination between female auditors and its attitudinal (turnover intention) and behavioral (OCB and ODB) consequences in auditing firms. This study is the survey research that have been done by correlation method. Data gathered by 136 online questionnaires that filled by female auditors in auditing firms. The analyze of gathered data is based on the structural equation modeling approach. The results show that auditors in firms that have more powerful individual factors and organizational climate, feel less gender discrimination and this feeling leads them to decrease their organizational citizenship behavior or take organizational deviation behavior and finally grow turnover intention in their minds. |
| first_indexed | 2024-04-13T05:55:34Z |
| format | Article |
| id | doaj.art-133d05a2e69b437ead4f502fdd48f1ed |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-04-13T05:55:34Z |
| publishDate | 2016-03-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسی‌های حسابداری و حسابرسی |
| spelling | doaj.art-133d05a2e69b437ead4f502fdd48f1ed2022-12-22T02:59:37ZfasUniversity of Tehranبررسی‌های حسابداری و حسابرسی2645-80202645-80392016-03-012319711610.22059/acctgrev.2016.5702257022Antecedents and Consequences of Perceived Gender Discrimination in the Audit ProfessionKaveh Mehrani0Abbas Nargesian1Kianoosh Ganji2دانشیار حسابداری، دانشکدۀ مدیریت دانشگاه تهران، تهران، ایراناستادیار گروه مدیریت، دانشکدۀ مدیریت دانشگاه تهران، تهران، ایراندانشجوی کارشناسی ارشد حسابداری، دانشکدۀ مدیریت دانشگاه تهران، تهران، ایرانIn Occupations like Auditing, which are based on team work, the working environment is very important. One of the most important factors that impacts on the working environment is the perceived gender discrimination. This research evaluates the impact of individual and organizational factors on the perceived gender discrimination between female auditors and its attitudinal (turnover intention) and behavioral (OCB and ODB) consequences in auditing firms. This study is the survey research that have been done by correlation method. Data gathered by 136 online questionnaires that filled by female auditors in auditing firms. The analyze of gathered data is based on the structural equation modeling approach. The results show that auditors in firms that have more powerful individual factors and organizational climate, feel less gender discrimination and this feeling leads them to decrease their organizational citizenship behavior or take organizational deviation behavior and finally grow turnover intention in their minds.https://acctgrev.ut.ac.ir/article_57022_5dacf8264eec1eee4a78ec09f0750e96.pdfAuditing professionGender discriminationStructural Equation Modeling (SEM)Turnover intention |
| spellingShingle | Kaveh Mehrani Abbas Nargesian Kianoosh Ganji Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession بررسی‌های حسابداری و حسابرسی Auditing profession Gender discrimination Structural Equation Modeling (SEM) Turnover intention |
| title | Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession |
| title_full | Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession |
| title_fullStr | Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession |
| title_full_unstemmed | Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession |
| title_short | Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession |
| title_sort | antecedents and consequences of perceived gender discrimination in the audit profession |
| topic | Auditing profession Gender discrimination Structural Equation Modeling (SEM) Turnover intention |
| url | https://acctgrev.ut.ac.ir/article_57022_5dacf8264eec1eee4a78ec09f0750e96.pdf |
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