Investigation of Women's Professionalism in Auditing

Document Type : Original Article


Master of Accounting, Islamic Azad University, alborz Branch


This research investigates women's professionalism in 239 auditors who work in  audit organization and private audit firms. This study uses Gray's cultural values ​​questionnaire (1988) to measure accounting cultural values. For hypothesis testing, the t-test comparing the means of two independent samples and  correlation analysis has been used.
The results show that  professionalism in public and private sectors are no different in the two groups of auditors.  Based on further analysis by multiple regression, this study show that the level of Professionalism in auditors arising from male and  job rank of auditor and Negative relationship with Marital Status.