WOMEN MANAGERS IN AUDITING SECTOR: A DESCRIPTIVE RESEARCH ON TURKEY

Abstract

This study examines the relationship between female managers' presence in audit firms and audit firms' characteristics. In line with the employment rates obtained from POA, it is observed that gender inequality in the audit sector started from employment. In the research part, 90 audit companies' data that published transparency reports in 2018 were used.  It has been determined that there are very few female managers in the sector; in fact, 47 of 90 companies do not have a female partner, board member, or responsible auditor. It is also analyzed that in the older audit firms, the audit firms that earn more revenue and big four firms, the number of female managers is significantly higher than in other firms. The study is essential in revealing that women's employment in the audit sector is a crucial problem and detects the positive relationship between corporate governance and female managers.