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| Author: | O´Donnell, E. Johnson, E. N. |
| Title: | The effects of auditor gender and task complexity on information processing efficiency |
| Journal: | International Journal of Auditing
2001 : JUL, VOL. 5:2, p. 91-105 |
| Index terms: | AUDITORS DATA MANAGEMENT EFFICIENCY GENDER TASK PERFORMANCE |
| Language: | eng |
| Abstract: | This paper examines whether auditor gender and task complexity interactively influence audit judgment efficiency as predicted by the selectivity hypothesis (Meyers-Levy 1989). Twenty-eight practicing auditors (16 males, 12 females) from four Big Five audit firms performed an analytical procedures task at one of two complexity levels. Consistent with a selectivity explanation, female auditors demonstrated significantly greater efficiency than males on a complex analytical procedures task. |
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