Gender Differences In Accounting Essay

INTRODUCTION

Background of the study

The area of accounting ethics has gained significant interest within the past few years in tandem with the occurrences of various global accounting scandals. Accounting scandals such as the Lehman Brothers and Enron in a series of financial irregularities in the world. After the collapse of Enron, Arthur Andersen, and other similar inferences, the pressure for ethical or moral transparency has increased. Business ethics dilemmas are a result of the need to balance economic and social performance (Easterling, 2009). Determining and maintaining the ‘right’ balance are becoming more difficult as today’s business organizations operate in an environment that is characterized by an unprecedented level of complexity,

Bamber et al. (2010) examine accountants fixed effects on financial reporting and found that individual accountants have a significant effect on the reports. Given the significant increase in female accountants, gender differences in accounting related decision-making have begun to attract attention in accounting research. However, studies on the gender issue are still very limited and results are mixed open question whether gender is as relevant an issue when professional participants are used as it is in other studies (Derick,

The risk-aversion of which implies more conservative accounting for firms under the control of female accountants (Swartz, 2003). While not all studies support the presence of statistically significant sex differences in ethical judgments, those that do conclude that women apply stricter ethical standards than men. Some attribute these differences to socialization (Marta et al., 2004). Men and women have socially ascribed sex roles. Socialization emphasizing ambition assertion and competition shape men's ethical judgments while socialization stressing harmony, warmth, and caring shape women's ethical judgments (Roxas and Stoneback, 2004).The study seeks to provide support for the notion of gender of an accountant and the relationship of providing accurate financial report.

Corporations employ individual in subject of their accounting professional certification as accountants or chief accountant due to their accounting knowledge (Ronald, 2010). The non-certified accountants, knowledge of accounting standards and ethics is vague. Additional education potentially exposes students to more lectures on ethical issues. Educational level has been examined as a factor in the development of ethical perspectives (Steve, 2003). This study seeks to research on the relation of accuracy of financial reports in its relation