Gender Policy of Auditing Companies in Russia: Current Situation and Prospects

Abstract

The paper is devoted to the gender politics of the auditing companies in Russia. The main hypothesis of the research suggests that, with the predominance of female labor, the gender structure of the governing bodies reveals the presence of a “glass ceiling” indicating the possibility of gender imbalance not in favor of women. At the same time, high rates of female presence in governing bodies reduce attention to gender imbalance. The research methodology provides for a sample survey and structural statistical analysis of the gender composition of auditors, assessment of the gender profile of the profession. The correlation and regression analysis of factors proves that the gender composition in the auditing environment is determined primarily by the influence of external factors. An assessment of salaries is carried out according to the positions in the regional context and then compared with its average value in the industry. The hypothesis of the existence of gender imbalance in Russian auditing is approved. The analysis of open sources showed the results that companies do not require modern methods and practices that serve to reduce gender imbalances. To solve the “glass ceiling” problem, it is necessary to expand the list of disclosed gender information in company reporting and initiate a broad scientific discussion.

Sustainable Development in the Aspect of Auditing in Condition of Transformation of Social Insurance System

“…Agency inspections are carried out in accordance with the approved annual inspection plan (Smirnov, 2020). The annual inspection plan for next year will be developed and approved by the Coordinating Council of the inspection bodies and after its approval will be posted on its official website, as well as in the media to identify business entities (Soboleva & Zuga, 2020). The audit of a business entity begins with the submission of the official identity of the audit officer to the mandatory familiarization of the business entity with the signed Order on conducting the audit and making notes about the audit in the audit log (Abdurahmonova & Bukhadirov, 2020).…”