The Role of Gender Diversity Among Audit Teams in Improving Professional Skepticism and Judgment

Posted: Dec 03, 2017

• Hunter Torres
• Ivy Sanchez
• Damien Bell

Abstract

This research investigates the underexplored relationship between gender diversity within audit teams and the enhancement of professional skepticism and judgment quality in financial auditing contexts. While prior literature has extensively examined individual cognitive factors influencing auditor judgment, the collective impact of team gender composition remains largely unaddressed. Our study employs a mixed-methods approach combining experimental audit simulations with qualitative analysis of team dynamics across 42 professional audit teams from diverse financial institutions. The experimental component involved teams with varying gender compositions analyzing complex financial scenarios containing subtle fraud indicators, while the qualitative analysis examined communication patterns, challenge behaviors, and evidence evaluation processes. Results demonstrate that gender-balanced teams exhibited