The Impact of Professional Skepticism, Critical Thinking, and Problem-Solving Skills on the Evaluation of Evidence: A Comparative Study between Male and Female Auditors
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Abstract
This research aims to compare the performance of male and female auditors in evaluating evidence and detecting fraud, as well as the impact of varying skills in professional skepticism, critical thinking, and problem-solving between them. The study utilized a prepared checklist and analyzed it using gap analysis equations and the independent samples t-test to compare female and male auditors. The research included auditors working in the internal audit units of 90 commercial and Islamic private banks distributed across northern Iraq in the governorates of Nineveh, Tikrit, Duhok, Erbil, Kirkuk, and Sulaymaniyah. A total of 198 auditors were identified in these banks, and through discussions, 178 valid checklists were completed for analysis, representing the research sample with a response rate of 89.90%, which is very good and acceptable in accounting studies, the research found no statistically significant differences between female and male auditors in terms of their skills in professional skepticism. This is attributed to the fact that both groups receive similar professional training, education, and development opportunities, equipping them with the necessary skills to apply professional skepticism. However, there are significant differences between female and male auditors in their analytical skills (critical thinking and problem-solving). These differences are influenced by various social, psychological, and experiential factors, including gender socialization, communication styles, and risk behaviors. The researchers recommend that the management of these main banks and their branches in the governorates increase targeted training and development for each gender concerning the enhancement of professional skepticism, critical thinking, and problem-solving skills.
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