Auditors' gender differences and client portfolios

This study examines whether and to what extent the reported gender differences in risk tolerance and information processing influence audit related judgments and decision making. The results indicate that, on average, female auditors have less risky clients in their client portfolios than male auditors and this difference is more pronounced in the high-risk engagement context. The findings of this study suggest that while individual differences could be moderated by a set of professional norms and standards, the very implicit gender stereotypes have a recognisable effect on auditor's client risk perception.