ANTECEDENTS AND CONSEQUENCES OF PERCEIVED GENDER DISCRIMINATION IN THE AUDIT PROFESSION

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MEHRANI KAVEH; NARGESIAN ABBAS; GANJI KIANOOSH

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2016 | Volume:23 | Issue:1 Page(s): 97-116

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Title

ANTECEDENTS AND CONSEQUENCES OF PERCEIVED GENDER DISCRIMINATION IN THE AUDIT PROFESSION

Author(s)

MEHRANI KAVEH | NARGESIAN ABBAS | GANJI KIANOOSH | Issue Writer Certificate

Keywords

AUDITING PROFESSIONQ2

GENDER DISCRIMINATIONQ2

STRUCTURAL EQUATION MODELING (SEM)Q1

TURNOVER INTENTIONQ1

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.

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APA: Copy

MEHRANI, KAVEH, NARGESIAN, ABBAS, & GANJI, KIANOOSH. (2016). ANTECEDENTS AND CONSEQUENCES OF PERCEIVED GENDER DISCRIMINATION IN THE AUDIT PROFESSION. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 23(1 ), 97-116. SID. https://sid.ir/paper/8047/en

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[Internet]. 2016;23(1 ):97-116. Available from: https://sid.ir/paper/8047/en

IEEE: Copy

KAVEH MEHRANI, ABBAS NARGESIAN, and KIANOOSH GANJI, “ANTECEDENTS AND CONSEQUENCES OF PERCEIVED GENDER DISCRIMINATION IN THE AUDIT PROFESSION,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 23, no. 1 , pp. 97–116, 2016, [Online]. Available: https://sid.ir/paper/8047/en

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