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Paper Information

Journal:   THE IRANIAN ACCOUNTING AND AUDITING REVIEW   SPRING 2016 , Volume 23 , Number 1 ; Page(s) 97 To 116.
 
Paper: 

ANTECEDENTS AND CONSEQUENCES OF PERCEIVED GENDER DISCRIMINATION IN THE AUDIT PROFESSION

 
 
Author(s):  MEHRANI KAVEH, NARGESIAN ABBAS, GANJI KIANOOSH*
 
* FACULTY OF MANAGEMENT, UNIVERSITY OF TEHRAN, TEHRAN, IRAN
 
Abstract: 

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.

 
Keyword(s): AUDITING PROFESSION, GENDER DISCRIMINATION, STRUCTURAL EQUATION MODELING (SEM), TURNOVER INTENTION
 
 
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APA: Copy

MEHRANI, K., & NARGESIAN, A., & GANJI, K. (2016). ANTECEDENTS AND CONSEQUENCES OF PERCEIVED GENDER DISCRIMINATION IN THE AUDIT PROFESSION. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 23(1 ), 97-116. https://www.sid.ir/en/journal/ViewPaper.aspx?id=576816



Vancouver: Copy

MEHRANI KAVEH, NARGESIAN ABBAS, GANJI KIANOOSH. ANTECEDENTS AND CONSEQUENCES OF PERCEIVED GENDER DISCRIMINATION IN THE AUDIT PROFESSION. THE IRANIAN ACCOUNTING AND AUDITING REVIEW. 2016 [cited 2021July28];23(1 ):97-116. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=576816



IEEE: Copy

MEHRANI, K., NARGESIAN, A., GANJI, K., 2016. ANTECEDENTS AND CONSEQUENCES OF PERCEIVED GENDER DISCRIMINATION IN THE AUDIT PROFESSION. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, [online] 23(1 ), pp.97-116. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=576816.



 
 
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