The experiences leading to resignation of female audit managers: an interpretative phenomenological analysis

Abstract

Purpose Considering the benefits that gender diversity could bring to audit firms, especially in a time when the audit profession faces criticism and the COVID-19 pandemic has widened the gender inequality gap, this study aims to explore the lived experiences of female former audit managers from a social role theory and role congruity theory perspective, to understand the factors that contributed towards their resignations. Design/methodology/approach An exploratory qualitative research approach and an interpretative phenomenological analysis design were used. Semi-structured interviews were conducted with senior female audit managers who had resigned from Johannesburg Stock Exchange-accredited audit firms. Findings The female former audit managers reported their unique experiences in terms of a lack of transparent career progression discussions, audit firms being run by “old boys’ clubs” and unfair treatment linked to bias, job overload and indistinct ambitions to become audit partners. Research limitations/implications The homogeneous sample included a small number of female participants from a limited number of audit firms. Originality/value The findings could inform audit firms how to address the factors contributing to female audit managers’ resignations and to challenge stereotypes to retain more women for promotion to audit partner-level, thereby capitalising on the benefits of a diversified management structure that could lead to higher quality audits and address gender inequality.

Career progression of women auditors in Tanzania: coping with the masculinity in audit firms

“…Motherhood has been regarded as an obstacle to the career path of women accountants (Groenewald and Odendaal, 2021;Kokot-Blamey, 2021;Zarei et al, 2021). In this study, some respondents claimed that allocations of audit assignments after maternity leave affect women auditors' career progression.…”

“…Motherhood has been regarded as an obstacle to the career path of women accountants (Groenewald and Odendaal, 2021; Kokot-Blamey, 2021; Zarei et al. , 2021).…”

“…Moreover, very few mothers bring their young children to the nursing room that one firm has made available. In general, motherhood is blamed for slow promotion and lack of career progression in the auditing firms studied (Broadbent and Kirkham, 2008;Dambrin and Lambert, 2008;Haynes, 2008bHaynes, , 2008cFlynn et al, 2015;Groenewald and Odendaal, 2021;Haynes, 2008bHaynes, , 2008bHaynes, , 2008cHaynes, , 2008cHaynes, , 2008cHaynes, , 2008cKokot-Blamey, 2021;Zarei et al, 2021). In these contexts, a woman's suffering is a "double distress, for even if she transgresses, her words fall almost always upon the deaf male ear, which hears in language only that which speaks in the masculine" (Cixous, 1976, pp.…”

“…In general, motherhood is blamed for slow promotion and lack of career progression in the auditing firms studied (Broadbent and Kirkham, 2008; Dambrin and Lambert, 2008; Haynes, 2008b, 2008c; Flynn et al. , 2015; Groenewald and Odendaal, 2021; Haynes, 2008b, 2008b, 2008c, 2008c, 2008c, 2008c; Kokot-Blamey, 2021; Zarei et al. , 2021).…”

Constraining and contributing factors of an expatriate assignment life cycle

“…Data analysis gives order, structure and meaning to the body of raw data. It further provides perspective to the research design and develops an organised, detailed, plausible and transparent account of the meaning of data (Groenewald, 2019). Thematic analysis, a qualitative method of analysing qualitative data, such as text and interview scripts, was employed.…”