The Gender Effect on Adopting of Principle-Based Accounting Standards

Principle-based accounting standards are developed on the basis of economic content of the financial events and not their forms. These standards take into account professional judgment for assessing economic content for accountants. This paper examines the perspective of men and women on adopting accounting standards among 177 members of auditors and CFOs at Listed companies. The present research is based on surveying descriptive method and it's instrument is questionnaire. The result of this research by applying logistic regression show that principle-based accounting standards confirmed by both auditors and CFOs. In addition, it represents that women in compare of men have more eager to adopt principles- based accounting standards.