The relationship between auditor diversity and audit quality

Abstract

The article determines that within audit occupation there exists gender inequality, which can be explained by such professional requirements for an auditor as an analytical mindset and strong mathematical skills, which are stereotypically attributed to men solely. In the scientific literature, there are two diametrically opposed positions regarding the relationship between audit diversity and audit quality. The first position argues that a higher level of diversity among auditors corresponds to a higher level of audit quality, while the second one confronts it. The aim of this study is to examine these positions and prove or disapprove of them. The leading research methods in this article are surveys and questionnaires used to determine factors that influence the variables and the importance of considering these factors in order to improve audit quality in auditor groups. The authors sought to contribute to the existing body of knowledge on the topic by conducting a comprehensive analysis of the potential advantages and drawbacks of diverse audit teams. The paper presents the findings of the authors’ research, which examines the complex relationship between auditor diversity and audit quality. The conducted research yielded results that suggest that improving audit quality in auditor groups requires consideration of motivational and moral-ethical responsibility variables, rather than group characteristics such as diversity.