Audit Quality And Under-representation Of Women Chartered Accountants At Managerial Positions.

Abstract

The study analysed gender impact on audit quality and the under-presentation of women Chartered Accountants at managerial positions in the auditing industry by one of the big four audit firms operating in Zimbabwe. A qualitative approach where data was collected through interviews was conducted and data was analysed through thematic and content analysis. The study established that gender has an impact on audit quality as women were more thorough in their audit work, more risk averse, and focused much on detail, unlike their male compatriots. However, to a lesser extent, the study found that gender has no greater impact on audit quality as the audit was governed by ISAs. Findings pertaining to the under-representation of women CAs show that intense workload, long hours, motherhood, family responsibilities and discrimination play vital role in women's representation at the management level. The study recommends that audit firms should improve their planning in a way that there is gender balance amongst audit team members assigned to an engagement as this was found to improve audit quality.