Auditors’ Gender and Age and Their Relationship to Judgments and Decisions (the Case of Iran)

Abstract

This study aims at investigating the relationship between age and gender of auditors and their judgment and decision. Population of this study includes dependent auditors engaged in audit firms member of Iranian Association of Certified Public Accountants (IACPA). Random sampling was used and the questionnaireswere distributed among 100 auditors. The methodology of the study is descriptive-survey and questionnaire was applied for data collection. Results of the study revealed that auditors' decision makings do not depend on their age and gender and it is concluded that the quality of auditors' judgment and decision making depend on personal and professional qualifications of them.