Proučitev dejavnika spola na področju zunanje revizije

Žarković Preac, Lana

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Title:	Proučitev dejavnika spola na področju zunanje revizije
Authors:	ID Žarković Preac, Lana (Author) ID Zdolšek, Daniel (Mentor) More about this mentor...
Files:	MAG_Zarkovic_Preac_Lana_2025.pdf (3,48 MB) MD5: 0178BF7E53F1D3D650DC70B7F16A4CFE
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Med spoloma obstajajo razlike v kariernih poteh, vodenju, načinu komuniciranja in odnosu do tveganja. enske pri zahtevnejših nalogah pogosto izkazujejo večjo učinkovitost, saj se osredotočajo na podrobnosti in sprejemajo odločitve na podlagi poglobljene analize. Moški pa običajno hitreje sprejemajo odločitve pri enostavnejših nalogah, kar jim omogoča prednost v manj kompleksnih situacijah. Ženske v reviziji pogosto izkazujejo večjo doslednost, previdnost ter večjo pozornost do pomembnih revizijskih vprašanj, kar se odraža tudi v bolj podrobnih in daljših poročilih. Vpliv spola se kaže tudi v komunikacijskem slogu – ženske pogosto poročajo v manj optimističnem tonu, z večjim poudarkom na tveganjih. Poleg tega prisotnost žensk v vodstvenih ali nadzornih funkcijah, kot so revizijske komisije, prispeva k izboljšanemu upravljanju podjetij, večji družbeni odgovornosti in pogostejšemu sestankovanju, kar posledično vpliva na boljšo preglednost delovanja podjetij. Čeprav se razlike v nekaterih primerih ne izkažejo za statistično pomembne, je vseeno mogoče potrditi, da lahko spol vpliva na kakovost revizije, etične odločitve ter na zadovoljstvo strank. Raznolikost v revizijskih ekipah spodbuja boljše nadzorne mehanizme in zmanjšuje možnost za manipulacijo podatkov, kar potrjuje pomembnost vključevanja obeh spolov v revizijsko prakso. Rezultati podpirajo nadaljnje spodbudjanje za večjo zastopanost žensk v reviziji in za potrebo po ustvarjanju uravnoteženega in vključujočega delovnega okolja.
Keywords:	Revizija računovodskih izkazov, revizorji, revizijski partnerji, revizijsko podjetje, spol, etika, raznolikost, vplivi.
Place of publishing:	Maribor
Publisher:	Ž. Žarković Preac
Year of publishing:	2025
PID:	20.500.12556/DKUM-92880
UDC:	657.6-055.1/.4
COBISS.SI-ID:	245581571
Publication date in DKUM:	13.08.2025
Views:	83
Downloads:	37
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	21.05.2025

Secondary language

Language:	English
Title:	A study of gender factor in the field of external auditing
Abstract:	There are gender differences in career paths, leadership styles, communication methods, and attitudes toward risk. Women often demonstrate greater effectiveness in complex tasks as they focus on details and make decisions based on in-depth analysis. Men, on the other hand, tend to make quicker decisions in simpler tasks, which gives them an advantage in less complex situations. In auditing, women often show more consistency, caution, and greater attention to important auditing issues, which is reflected in more detailed and longer reports. The impact of gender is also evident in communication styles – women tend to report in a less optimistic tone, with greater emphasis on risks. Additionally, the presence of women in leadership or supervisory roles, such as audit committees, contributes to improved corporate governance, greater social responsibility, and more frequent meetings, which in turn results in better transparency in corporate operations. Although the differences may not always be statistically significant, it is still possible to confirm that gender can influence the quality of audits, ethical decisions, and client satisfaction. Diversity in audit teams fosters better oversight mechanisms and reduces the possibility of data manipulation, highlighting the importance of including both genders in auditing practices. The results support the continued encouragement of greater female representation in auditing and the need to create a balanced and inclusive work environment.
Keywords:	Audit of financial statements, auditors, audit partners, audit firm, gender, ethics, diversity, effects.

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