20.500.12556/DKUM-89557-7455aa4a-f782-4294-e01c-e39196d61818 Vloga spola v stroki revizije The role of gender in the auditing profession V diplomskem delu analiziramo vpliv spola v stroki revizije. Namen je raziskati in analizirati vpliv spola na različne vidike revizijskega poklica. V uvodnem delu najprej na kratko predstavimo raziskave, povezane s spolom in poslovno ekonomijo. Na primer pretekle raziskave potrjujejo, da so podjetja z ženskim vodstvom bolj donosna, medtem ko večje ravnovesje spolov v vodstvih bank pripomore k večji finančni stabilnosti in izboljšanemu poslovanju. Sledijo kratke predstavitve organizacijske strukture, enakosti in neenakosti, ki se pojavljajo v poslovnem okolju. Določen del nato namenjamo diskriminaciji in ravnotežju, pa tudi raziskavam, ki so bile opravljene na temo spola in vodenja. To povezujemo z vplivom spolnih razlik na izbiro revizorja in kakovost revidiranja. Slednje poveženo z opisom, kaj je revizijska komisija in ali spol vpliva nanjo. Osrednji del diplomskega dela posvetimo vplivu spola v reviziji. Na podlagi raziskave predstavimo, kako spol vpliva na revizijsko ekipo, med revizijskim procesom in vodenje revizijskega podjetja. Pri tem predstavimo ugotovitve več avtorjev preteklih raziskav glede spola na različne vidike revizijskega poklica. Na primer, raziskujemo karierno pot revizorjev in razlike v plačilu med revizorji in revizorkami, razlike, ki se pojavljajo med revizorji in prevladujočimi stereotipi. Zaključimo z ukrepi za odpravljanje ovir in spodbujanje enakosti ter doseganjem raznolikosti in ravnotežja v revizijskem podjetju. Revizijska podjetja so uvedla programe za spodbujanje želene ravni uravnoteženja med delom in zasebnim življenjem, s ciljem podpore zaposlenim pri doseganju te ravni uravnoteženja. Ti programi so zasnovani za olajšanje okrevanja zaposlenih po napornem delu, kar je povezano z izboljšano delovno uspešnostjo ter boljšimi zdravstvenimi izidi. V raziskavi smo ugotovili, da številne raziskave kažejo, da vključevanje žensk v revizijo prinaša pozitivne spremembe, vendar ni neposrednih dokazov, da bi to vplivalo na stroko revizije. Na drugi strani pa smo ugotovili, da velja, da po mnenju večine avtorjev imajo ženske v revizijskih podjetjih manj možnosti za karierno napredovanje kot moški. Obstajajo namreč raziskave, ki potrjujejo, da imajo ženske težje karierno napredovanje zaradi njihove vloge matere in družbenih pričakovanj, da bodo skrbele za otroke. Za stroko revizije v Sloveniji je zastopanost raznolikosti spolov premalo raziskana, zato bi bilo treba v prihodnje na to temo opraviti raziskave. In the thesis, we analyze the impact of gender in the field of auditing. The purpose is to investigate and analyze the influence of gender on various aspects of the auditing profession. In the introductory part, we briefly present studies related to gender and business economics. For instance, past research confirms that companies with female leadership are more profitable, while greater gender balance in the leadership of banks contributes to greater financial stability and improved performance. This is followed by brief presentations of organizational structure, equality and inequality that occur in the business environment. A certain part is then devoted to discrimination and balance, as well as research that has been conducted on the topic of gender and leadership. This is linked to the impact of gender differences on the choice of auditor and the quality of auditing. This is connected with a description of what an audit committee is and whether gender affects it. The central part of the thesis is dedicated to the impact of gender in auditing. Based on research, we present how gender affects the audit team, the auditing process, and the management of an auditing firm. In doing so, we present the findings of several authors from past research regarding gender on various aspects of the auditing profession. For example, we explore the career path of auditors and the pay differences between male and female auditors, differences that arise among auditors, and prevailing stereotypes. We conclude with measures to remove obstacles and promote equality, as well as achieving diversity and balance in the auditing firm. Auditing firms have introduced programs to promote the desired level of work-life balance, with the aim of supporting employees in achieving this balance. These programs are designed to facilitate the recovery of employees after demanding work, which is associated with improved job performance and better health outcomes. In the research, we found that numerous studies show that the inclusion of women in auditing brings positive changes, but there is no direct evidence that this affects the auditing profession. On the other hand, we found that, according to the majority of authors, women in auditing firms have fewer opportunities for career advancement than men. There are studies that confirm that women have more difficulty advancing their careers due to their role as mothers and societal expectations that they will take care of children. revizija stroka revizije spol poslovna ekonomija stereotipi karierno napredovanje revizijska podjetja audit auditing profession gender business economics stereotypes career advancement auditing firms true true false D. Stojkovikj Slovenski jezik Angleški jezik Diplomsko delo/naloga 2024-07-20 15:34:47 2024-09-06 13:41:09 2024-09-10 12:33:32 0000-00-00 00:00:00 2024 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6-055 206667267 UN_Stojkovikj_Dragana_2024.pdf UN_Stojkovikj_Dragana_2024.pdf 1 B1583EF6B13FD3C1EFDE7A0D5027C263 c39e22b829fc191ec296cad3baede9476ab5a06b118228d97bea6602151c6e5e 06dbfc3e-613e-11ef-84e9-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=183188 Ekonomsko-poslovna fakulteta 0 0 0