Jillian Alderman Publishes Academic Article on Whether Gender Influences Auditor Liability

Jillian Alderman led a study to investigate the liability risk associated with auditors’ personal and financial conflicts of interest, and the potential for differences in liability exposure based on the gender of the auditor. She conducted a survey-based experiment with 160 jury-eligible participants who reviewed a scenario in which an auditor failed to detect and report fraudulent behavior on the part of the client. The study found that male auditors are perceived as less independent and more liable for financial conflict of interest, compared to female auditors. However, both male and female auditors were perceived as less independent and more liable for personal conflict of interest compared to a financial conflict of interest. 

The full study is available on IDEAS.