Influenta diferentelor de gen asupra calitatii misiunilor de audit financiar la nivelul firmelor cotate
Influence of Gender Differences on the Quality of Financial Audit Engagements for Listed Companies

Summary/Abstract: Gender differences can be explained by the level of development of a state, by the perception of employers, but also by the attitude of men and women towards the labor market. In recent years, more and more women are working in the accounting and auditing profession, but not necessarily in top-management. The quality of engagements in the field of accounting and auditing can be influenced by the characteristics that women can have compared to men, to be more conservativ, attentive, rigorous, with a great capacity for work, practicality and sociability. This study aims to what extent the existence of gender differences influences the quality of audit engagements in Romania, performed at the level of companies listed on the Bucharest Stock Exchange - Regulated Market. As a variable, the quality of the audit is determined by using a model for estimating discretionary accruals, taking into account the type of audit opinion. The results show that the probability of expression a modified opinion is significantly influenced by the detection of accounting distortions in the conditions of gender differences.

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