VPLIV DEJAVNIKA SPOLA NA KAKOVOST REVIZIJE

Stropnik, Sara

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Title:	VPLIV DEJAVNIKA SPOLA NA KAKOVOST REVIZIJE
Authors:	ID Stropnik, Sara (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Stropnik_Sara_2017.pdf (1,38 MB) MD5: AB5C9011A284B130B3B39DB85A64E0BE
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Da bi revizor sestavil kakovostno revizijsko poročilo, mora biti pri svojem delu neodvisen in nepristranski. Na neodvisnost in nepristranskost revizorjevega mnenja pa lahko vpliva več dejavnikov, kot so spol, starost, izkušnje, revizorjev honorar in podobno. Znano je, da se ženske in moški karakterno precej razlikujejo. Te razlike so opazne predvsem pri soočanju s problemi, nagnjenosti k tveganju in sprejemanju neetičnega ravnanja. Ženske na splošno manj tvegajo in ne sprejemajo neetičnega ravnanja. Zato je pričakovati, da se tudi delo revizork razlikuje od dela revizorjev. Revizorji, ki so bolj nagnjenji k tveganju, pogosteje spremenijo svoje revizijsko mnenje, kar bi lahko vplivalo na samo kakovost revizije. Revizorke so tiste, ki stremijo k bolj etičnemu ravnanju in pogosteje izdajo modificirano revizijsko poročilo. Na samo kakovost revizije pa vpliva tudi zaznavanje napačnih navedb v računovodskih izkazih in sposobnost reševanja problemov. Moški bi naj bolje zaznavali probleme in se soočali z njimi. Pojavlja pa se vprašanje, ali je potemtakem revizija, ki jo opravi moški, boljša od tiste, ki jo opravi ženska, kljub dejstvu, da moški revizorji pogosteje spremenijo svoje revizijsko mnenje. V magistrskem delu smo raziskali, ali spol revizorja vpliva na kakovost revizije, delno pa smo se posvetili tudi vprašanju, ali spol revizorja vpliva na revizorjev honorar. Ugotovili smo, da revizorji pogosteje spremenijo svoje mnenje kot revizorke. Prav tako smo ugotovili, da spol revizorja ne vpliva na velikost revizijskega honorarja. Za odgovor na vprašanje, ali spol revizorja vpliva na kakovost revizije, pa bi bilo treba opraviti še več dodatnih preiskav z večjim vzorcem, ki bi zajel revizorje na različnih koncih sveta.
Keywords:	revizija, revizor, spol revizorja, kakovost revizije, revizijski honorar.
Place of publishing:	Maribor
Publisher:	[S. Stropnik]
Year of publishing:	2017
PID:	20.500.12556/DKUM-64766
UDC:	657.6
COBISS.SI-ID:	12711708
NUK URN:	URN:SI:UM:DK:VKPR9LXC
Publication date in DKUM:	13.03.2017
Views:	1363
Downloads:	176
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	GENDER FACTOR IN AUDIT QUALITY
Abstract:	An auditor has to be independent and impartial during his work in order to compose a quality audit report. The independence and impartiality of the auditor’s opinion may be affected by several factors like gender, age, experience, auditor’s fee, etc. It is known that female character is quite different from that of a male. These differences are particularly noticeable in dealing with problems, proneness to taking risks and adoption of unethical behaviour. Women are generally less risk-prone and do not accept unethical behaviour. Therefore, it is expected that the work of female auditors is also different from the work of male auditors. Male auditors, who are more inclined to take risks, often change their audit opinion, which may affect the quality of the audit. Female auditors are the ones who strive for a more ethical behaviour and more frequently issue a modified audit report. The quality of the audit is also affected by the ability to detect misstatements in the financial statements and the ability to solve problems. Men are supposedly better in detecting and facing problems, but there is a question whether the audit made by a male auditor is therefore better than the one made by a female auditor, despite the fact that male auditors more frequently change their audit opinion. In this thesis we researched if an auditor’s gender affects the audit quality, and partially devoted our time to the question if the auditor’s gender affects the auditor’s fee. We came to a conclusion that male auditors change their opinion more frequently than female auditors do. We also concluded that the auditor’s gender does not affect the size of the audit fee. In order to answer the latter question, does the auditor’s gender affect the quality of the audit, it would be necessary to carry out additional research with a larger sample size, which would include auditors from different parts of the world.
Keywords:	audit, auditor, auditor's gender, audit quality, audit fee.

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