Gender Policy of Auditing Companies in Russia: Current Situation and Prospects
The paper is devoted to the gender politics of the auditing companies in Russia. The main hypothesis of the research suggests that, with the predominance of female labor, the gender structure of the governing bodies reveals the presence of a “glass ceiling” indicating the possibility of gender imbal...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2020-11-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/343 |
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| author | G. V. Soboleva E. I. Zuga |
| author_facet | G. V. Soboleva E. I. Zuga |
| author_sort | G. V. Soboleva |
| collection | DOAJ |
| description | The paper is devoted to the gender politics of the auditing companies in Russia. The main hypothesis of the research suggests that, with the predominance of female labor, the gender structure of the governing bodies reveals the presence of a “glass ceiling” indicating the possibility of gender imbalance not in favor of women. At the same time, high rates of female presence in governing bodies reduce attention to gender imbalance. The research methodology provides for a sample survey and structural statistical analysis of the gender composition of auditors, assessment of the gender profile of the profession. The correlation and regression analysis of factors proves that the gender composition in the auditing environment is determined primarily by the influence of external factors. An assessment of salaries is carried out according to the positions in the regional context and then compared with its average value in the industry. The hypothesis of the existence of gender imbalance in Russian auditing is approved. The analysis of open sources showed the results that companies do not require modern methods and practices that serve to reduce gender imbalances. To solve the “glass ceiling” problem, it is necessary to expand the list of disclosed gender information in company reporting and initiate a broad scientific discussion. |
| format | Article |
| id | doaj-art-d106c5b9eed84d5e862b023fd312d5bf |
| institution | DOAJ |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2020-11-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-d106c5b9eed84d5e862b023fd312d5bf2025-08-20T03:18:20ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2020-11-0175566810.26794/2408-9303-2020-7-5-56-68326Gender Policy of Auditing Companies in Russia: Current Situation and ProspectsG. V. Soboleva0E. I. Zuga1Saint Petersburg State UniversitySaint Petersburg State UniversityThe paper is devoted to the gender politics of the auditing companies in Russia. The main hypothesis of the research suggests that, with the predominance of female labor, the gender structure of the governing bodies reveals the presence of a “glass ceiling” indicating the possibility of gender imbalance not in favor of women. At the same time, high rates of female presence in governing bodies reduce attention to gender imbalance. The research methodology provides for a sample survey and structural statistical analysis of the gender composition of auditors, assessment of the gender profile of the profession. The correlation and regression analysis of factors proves that the gender composition in the auditing environment is determined primarily by the influence of external factors. An assessment of salaries is carried out according to the positions in the regional context and then compared with its average value in the industry. The hypothesis of the existence of gender imbalance in Russian auditing is approved. The analysis of open sources showed the results that companies do not require modern methods and practices that serve to reduce gender imbalances. To solve the “glass ceiling” problem, it is necessary to expand the list of disclosed gender information in company reporting and initiate a broad scientific discussion.https://accounting.fa.ru/jour/article/view/343auditorprofessional qualificationgender imbalancesalaryprofessionauditing companylabor marketreporting |
| spellingShingle | G. V. Soboleva E. I. Zuga Gender Policy of Auditing Companies in Russia: Current Situation and Prospects Учёт. Анализ. Аудит auditor professional qualification gender imbalance salary profession auditing company labor market reporting |
| title | Gender Policy of Auditing Companies in Russia: Current Situation and Prospects |
| title_full | Gender Policy of Auditing Companies in Russia: Current Situation and Prospects |
| title_fullStr | Gender Policy of Auditing Companies in Russia: Current Situation and Prospects |
| title_full_unstemmed | Gender Policy of Auditing Companies in Russia: Current Situation and Prospects |
| title_short | Gender Policy of Auditing Companies in Russia: Current Situation and Prospects |
| title_sort | gender policy of auditing companies in russia current situation and prospects |
| topic | auditor professional qualification gender imbalance salary profession auditing company labor market reporting |
| url | https://accounting.fa.ru/jour/article/view/343 |
| work_keys_str_mv | AT gvsoboleva genderpolicyofauditingcompaniesinrussiacurrentsituationandprospects AT eizuga genderpolicyofauditingcompaniesinrussiacurrentsituationandprospects |