Examining the Impact of the Masculinity–Femininity Cultural Dimension on Auditors’ Professional Skepticism: The Moderating Role of Experience and Job Position

Articles in Press

Document Type : Research Article

Authors

Department of Accounting, ST.C., Islamic Azad University, Tehran, Iran.

10.22059/jomc.2025.403016.1008889

Abstract

Purpose: This study aims to examine the impact of the masculinity–femininity cultural dimension on auditors’ professional skepticism. In addition, the moderating roles of auditors’ work experience and job position in this relationship are considered.

Methodology: The research is applied in nature and follows a descriptive–correlational design. Data were collected through the distribution of a standardized questionnaire among technical managers and partners of audit firms accredited by the Securities and Exchange Organization. Structural equation modeling (SEM) was employed for data analysis using SmartPLS software.

Findings: The results indicate that the masculinity cultural dimension has a significant negative effect on auditors’ professional skepticism, whereas the femininity dimension exerts a significant positive effect. Moreover, work experience and job position moderate the strength of these relationships, such that more experienced auditors and those in higher positions exhibit greater sensitivity to cultural dimensions.

Conclusion: The findings highlight the importance of cultural dimensions in shaping auditors’ professional judgments. Strengthening femininity-oriented cultural values, along with enhancing auditors’ job position and experience, can contribute to higher levels of professional skepticism and, consequently, improved audit quality.

Keywords

Main Subjects

Organizational Culture Management

Articles in Press, Accepted Manuscript
Available Online from 01 November 2025

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