Gender, the state and the audit profession: evidence from Spain (1942–88)

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Show simple item record Carrera, Nieves Gutiérrez, Isabel Carmona, Salvador 2010-02-09T09:39:26Z 2010-02-09T09:39:26Z 2001-12
dc.identifier.bibliographicCitation Accounting Review, 2001, vol. 10, nº 4, pp. 803-815
dc.identifier.issn 1468-4497 (electronic)
dc.identifier.issn 0963-8180 (paper)
dc.description.abstract Extant knowledge on gender and auditing overwhelmingly relies on evidence gathered from a limited group of Anglo-Saxon countries. It is widely admitted, however, that gender issues are affected by the institutional contexts of the investigation. The Anglo-Saxon settings, we contend, embrace a number of idiosyncratic, institutional characteristics that advise caution in the generalizability of results. Our study addresses the role of gender in Spanish audit practice during the period 1942 to 1988. The environment of the Spanish audit profession witnessed the peaceful transition from a dictatorship to a full-fledged democracy as well as the emergence of a free market economy from a system characterized by stiff economic autarchy and an overriding intervention of the state in the economy. We found that the dominant role of the state in Spanish society affected the structure of the audit profession and made impossible the emergence of an autonomous project. In particular, our findings reveal that the audit profession did not have an independent strategy about the role of women at work, but mimicked the attitudes deployed by the state during our observation period.
dc.format.mimetype application/pdf
dc.language.iso eng
dc.publisher Taylor & Francis (Routledge)
dc.rights ©Taylor & Francis (Routledge)
dc.title Gender, the state and the audit profession: evidence from Spain (1942–88)
dc.type article PeerReviewed
dc.description.status Publicado
dc.subject.eciencia Empresa
dc.identifier.doi 10.1080/09638180120088277
dc.rights.accessRights openAccess
dc.identifier.publicationfirstpage 803
dc.identifier.publicationissue 4
dc.identifier.publicationlastpage 815
dc.identifier.publicationtitle Accounting Review
dc.identifier.publicationvolume 10
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