Gendered Career Rein: A Gender Analysis of the Certification Process of Auditors in Sweden

Abstract

It has been claimed that the accounting and auditing business is a gendered industry. Even though as many women as men enter the business, high positions such as partnerships still largely appear to be a privilege for men. Earlier research has indicated that this selection process starts early on the career ladder. In this article we investigate the gendered character of the early phase of qualification to become a certified auditor. Using a gender perspective and social capital conceptions we offer a set of hypotheses that predict certification time, with special emphasis on the gendered character of the factors. We test the hypotheses on the population of newly certified auditors in Sweden. The results indicate that there are differences between the sexes, but that the factors even out, implying no important difference in certification time. We conclude that auditors of both sexes are subject to gendering processes that influence their certification time before they enter the auditing firm, mainly through family and school attendance variables, and they continue to experience gendered processes within the firm. Thus, we need to acknowledge not only the ‘glass ceiling’ within organizations, but also the gendered ‘career rein’ on individuals.

Determinants of Audit Staff Turnover: Evidence from Taiwan

“…On the other hand, Greenhaus et al (1997) find that career-related reasons, rather than family-related ones, cause the high turnover of female auditors. Collin et al (2007) support the contention that considerations of gender before and during an auditor's employment influence the treatment, performance, and perceptions of auditors, both male and female. Collectively, prior research shows that both conventional reasons like family pressure and job commitment as well as career-related reasons contribute to the high turnover of female auditors.…”

“…(1997) find that career‐related reasons, rather than family‐related ones, cause the high turnover of female auditors. Collin et al. (2007) support the contention that considerations of gender before and during an auditor's employment influence the treatment, performance, and perceptions of auditors, both male and female.…”

Performance Evaluations as Gender Barriers in Professional Organizations: A Study of Auditing Firms

“…The licence is renewed every 5 years and, in order to renew the accreditation, the auditor has to be active in the profession. Women take slightly less time to gain their first licence (Collin et al ., 2007). However, only a couple of years after their first licence, men have achieved higher positions than women (Elg et al ., 2006).…”

Auditor's Gender and Audit Fees

“…Thus, because the literature has reported a tendency for executives to hire subordinates like themselves (see e.g. Anderson‐Gough et al ., 2005), it can be more difficult for female auditors to achieve high positions, such as partnerships (Fogarty, 1996; Collin et al ., 2007). This may lead to the females having fewer possibilities to charge higher fees, and thus a negative relationship between female auditors and audit fees could exist.…”