Triple-strength model of female auditors empowerment in Iran

Abstract

Purpose As one of the dominant features in developing countries, gender inequality has driven individual development and the promotion of skills, behavioral and social competencies largely based on the male gender. The audit profession is considered one of the jobs where gender inequality exists, especially in developing countries. This has made educational programs more inclined toward enhancing masculine abilities, followed by less well-regarded feminine functions in the field. This study aims to present a triple-strength model of female auditors empowerment in Iran. Design/methodology/approach This is a goal-oriented, descriptive-applied developmental research and a mix of data types. In the qualitative section, the three-dimensional empowerment proposition of women working in the field of internal auditing (IA) were identified based on the Dacum model approach participated by 15 research experts, using cross-sectional and Delphi analyses. A total interpretive structural model analysis was performed with the participation of 20 women as internal auditors of companies listed on the Tehran Stock Exchange (TSE). Findings The purpose of this analysis was to prioritize the spectrum of the most influential indices of empowerment of female auditors in educational planning to the least effective ones in the form of the research model and to examine the relationships between them based on matrix comparisons. According to the results, 17 indices reached theoretical adequacy during the 2 rounds of Delphi analysis out of the initial 19 indices in the cross-mix analysis. Originality/value The results of the interpretive/structural analysis indicated that educational planning was selected to balance the other roles of women as internal auditors, and the most influential Dacum proposition was to enhance the capabilities of women in IA in listed companies in TSE.