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- Title
Complexidade organizacional e liderança feminina nas empresas de auditoria externa.
- Authors
Alves Cordeiro, Fernanda; Rocha Pereira, Fernando; de Oliveira Durso, Samuel; Alves da Cunha, Jacqueline Veneroso
- Abstract
The aim of this research was to identify differences on organizational complexity between companies audited by men and companies audited by, at least, one woman. The theory used in this study was built by the events of glass ceiling and pink-collar work. The research data was formed by 447 listed companies. To analyze the data the research used simple logistics regressions. The results of this study suggest that the more complexity the organization is, the more likely it is to have a men auditor as a responsible to the audit work. Furthermore, the research identified that from 447 companies analyzed, only 64 had, at least, one woman as external auditor responsible to the audit services. This amount falls to 38 companies if it is considered only the entities in which audit work is headed only by women.
- Publication
Revista Contemporânea de Contabilidade, 2018, Vol 15, Issue 36, p31
- ISSN
1807-1821
- Publication type
Article
- DOI
10.5007/2175-8069.2018v15n36p31