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The purpose of this paper is to investigate the effects of age and gender upon the level of job satisfaction of accounting professionals as well as examine if gender and…
The purpose of this paper is to investigate the effects of age and gender upon the level of job satisfaction of accounting professionals as well as examine if gender and age lead to differences in their perceptions of work‐related attributes such as advancement opportunities and relations with supervisors.
Questionnaires were mailed to 1,000 accounting professionals and 245 useable questionnaires were received (193 were returned due to incorrect address) resulting in a 30 percent response rate. The questionnaire was designed with a six‐point Likert scale to measure the respondent perceptions concerning 78 factors that may influence their level of job satisfaction. Factor analysis with a varimax rotation reduced the 78 factors down to nine factor groups. These factors or work‐related attributes became the nine independent variables for six regression models. The sample was subdivided based by age and gender differently for each of the six regression models. The dependent variable represented the level of job satisfaction perceived by the accounting professionals surveyed.
As a result of the six regression models, the six following factors or work‐related attributes are significant to age and/or gender: job fulfillment, treatment by peers and supervisors, promotion and advancement opportunities, supervisors, gender discrimination and employee relations with coworkers. The remaining three factors or work‐related attributes are not significant with age and/or gender: amount of compensation, fringe benefits provided and amount of workload required.
The sample includes alumni from a private university located in a large metropolitan area on the east coast of the USA, the results are not representative of all accounting professionals. Thus, our findings cannot be generalized to the larger population of American accounting professionals.
Employers can incorporate the findings of this study in their organizations to assist in improving the overall level of job satisfaction of their accounting professional employees, especially involving gender or age issues.
This study shows boards of directors and executive managers which specific work‐related attributes to improve for the purpose of increasing the retention rate and decreasing turnover rate of their accounting professionals in critical positions within those organizations.
Investigates the relative importance of potential factors associated with the likelihood of detecting fraud during the audit of financial statements. Based on a survey of…
Investigates the relative importance of potential factors associated with the likelihood of detecting fraud during the audit of financial statements. Based on a survey of 357 auditors, reveals auditing experience of the auditor and prior success of auditing organization in detecting fraud are constantly significant variables in detecting fraud for each audit cycle and combined cycle estimates. Certified public accountant certification, peer review, and organizational size have impact only on certain specific audit cycles. This study surveyed two types of auditor: first, certified public accountants specialized in auditing publicly held corporations (external); and second, government entities, and internal auditors specialized in auditing publicly held corporations (internal). The respondent auditors evaluated the degree of effectiveness of 218 auditing techniques in detecting fraud. These techniques were associated with four different audit cycles: acquisition and payment, inventory and warehousing, payroll and personnel and sales and collection.
This paper reports on the perceived effectiveness of 56 fraud‐detecting audit procedures used in the stock and warehousing cycle, and the factors that influence the…
This paper reports on the perceived effectiveness of 56 fraud‐detecting audit procedures used in the stock and warehousing cycle, and the factors that influence the likelihood of detecting fraud in this transaction cycle in New Zealand. We surveyed New Zealand auditors to ascertain their opinion on the effectiveness of these audit procedures. While respondents perceive less than half of the 56 audit procedures as being “more effective” in detecting fraud, more than half are perceived as “moderately effective”. A total of 15 audit procedures are perceived as being “less effective” in detecting fraud. The perceptions of respondents are not affected by the location of their employers in New Zealand, and the type of audit firm employing them. A logit regression analysis suggests that size of audit firm, auditor’s position tenure, and auditor’s years of experience are statistically significant predictors of the likelihood of detecting fraud in the stock and warehousing cycle.
The purpose of this paper is to examine factors associated with promotions to manager of certified public accountants in auditing with special emphasis on ethnicity and…
The purpose of this paper is to examine factors associated with promotions to manager of certified public accountants in auditing with special emphasis on ethnicity and gender. A survey was sent to 2,427 Certified Public Accountants (CPAs) in Santa Clara County, California. We conducted a logistic regression using the survey responses and found that CPAs who were managers had more years of experience and exhibited greater job proficiency in terms of discovering material irregularities and financial statement fraud. They also tended to be predominantly male. Conversely, CPAs who have not succeeded to the position of audit manager tended to have lesser years of experience than those who had, and lower frequencies of detecting material irregularities. They also tended to be predominantly female. While gender appeared to be a significant variable that correlated negatively with promotions, there did not appear to be a significant negative correlation with ethnicity. While there appeared to be a weak association between ethnicity and managerial promotions, this association was not statistically significant. Other factors such as level of college education including holding Master's degrees and possession of additional accounting certifications did not appear to influence the likelihood of becoming an audit manager.