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Gendered Career Rein: : A Gender Analysis of the Certification Process of Auditors in Sweden

Yrjö Collin, Sven-Olof ; Jonnergård, Karin LU ; Quick, Pernilla ; Silfverberg, Betina and Zabit, Sevdia (2007) In International Journal of Auditing 11(1). p.17-39
Abstract
It has been claimed that the accounting and auditing business is a gendered industry. Even though as many women as men enter the business, high positions such as partnerships still largely appear to be a privilege for men. Earlier research has indicated that this selection process starts early on the career ladder. In this article we investigate the gendered character of the early phase of qualification to become a certified auditor. Using a gender perspective and social capital conceptions we offer a set of hypotheses that predict certification time, with special emphasis on the gendered character of the factors. We test the hypotheses on the population of newly certified auditors in Sweden. The results indicate that there are differences... (More)
It has been claimed that the accounting and auditing business is a gendered industry. Even though as many women as men enter the business, high positions such as partnerships still largely appear to be a privilege for men. Earlier research has indicated that this selection process starts early on the career ladder. In this article we investigate the gendered character of the early phase of qualification to become a certified auditor. Using a gender perspective and social capital conceptions we offer a set of hypotheses that predict certification time, with special emphasis on the gendered character of the factors. We test the hypotheses on the population of newly certified auditors in Sweden. The results indicate that there are differences between the sexes, but that the factors even out, implying no important difference in certification time. We conclude that auditors of both sexes are subject to gendering processes that influence their certification time before they enter the auditing firm, mainly through family and school attendance variables, and they continue to experience gendered processes within the firm. Thus, we need to acknowledge not only the ‘glass ceiling’ within organizations, but also the gendered ‘career rein’ on individuals. (Less)
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author
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publishing date
type
Contribution to journal
publication status
published
subject
in
International Journal of Auditing
volume
11
issue
1
pages
17 - 39
publisher
John Wiley & Sons Inc.
ISSN
1099-1123
language
English
LU publication?
no
id
f71a57f1-ebcf-41e5-819d-7de0f901eed6
date added to LUP
2019-09-25 17:02:11
date last changed
2019-09-26 10:34:18
@article{f71a57f1-ebcf-41e5-819d-7de0f901eed6,
  abstract     = {{It has been claimed that the accounting and auditing business is a gendered industry. Even though as many women as men enter the business, high positions such as partnerships still largely appear to be a privilege for men. Earlier research has indicated that this selection process starts early on the career ladder. In this article we investigate the gendered character of the early phase of qualification to become a certified auditor. Using a gender perspective and social capital conceptions we offer a set of hypotheses that predict certification time, with special emphasis on the gendered character of the factors. We test the hypotheses on the population of newly certified auditors in Sweden. The results indicate that there are differences between the sexes, but that the factors even out, implying no important difference in certification time. We conclude that auditors of both sexes are subject to gendering processes that influence their certification time before they enter the auditing firm, mainly through family and school attendance variables, and they continue to experience gendered processes within the firm. Thus, we need to acknowledge not only the ‘glass ceiling’ within organizations, but also the gendered ‘career rein’ on individuals.}},
  author       = {{Yrjö Collin, Sven-Olof and Jonnergård, Karin and Quick, Pernilla and Silfverberg, Betina and Zabit, Sevdia}},
  issn         = {{1099-1123}},
  language     = {{eng}},
  number       = {{1}},
  pages        = {{17--39}},
  publisher    = {{John Wiley & Sons Inc.}},
  series       = {{International Journal of Auditing}},
  title        = {{Gendered Career Rein: : A Gender Analysis of the Certification Process of Auditors in Sweden}},
  volume       = {{11}},
  year         = {{2007}},
}