Investigation of Women's Professionalism in Auditing

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.