Title: Unveiling gendered habitus in audit quality: a Bourdieusian quantitative study in Tunisia

Authors: Seyma Moussa; Raida Chakroun; Hanen Khanchel

Addresses: IHEC, University of Carthage, Carthage, 2016, Tunisia; ISCAE, LIGUE LR99ES24, University of Manouba, Manouba 2010, Tunisia ' Department of Accounting, IHEC, University of Carthage, Carthage, 2016, Tunisia; ISCAE, LIGUE LR99ES24, University of Manouba, Manouba 2010, Tunisia ' IHEC, University of Carthage, Carthage, 2016, Tunisia; ISCAE, LIGUE LR99ES24, University of Manouba, Manouba 2010, Tunisia

Abstract: This study aimed to examine the relationship between gender, role stressors, and audit quality reduction behaviours (AQRB) among Tunisian auditors through a Bourdieusian lens. A survey was conducted among 229 Tunisian auditors (43% women and 57% men) and structural equation modelling (SEM) was used. The results revealed a significant difference between male and female auditors in adopting practices that may compromise audit quality. The data indicate that male auditors have a statistically higher propensity to adopt AQRBs. In addition, the study revealed a moderating effect of gender on the relationship between emotional exhaustion (EE) and AQRB and between role conflict (RC) and AQRB, suggesting that men are more 'sensitive' to the effect of RC and EE on behaviours that impair audit quality. This disparity suggests a moderating effect of gender in decision-making ethics related to the audit process, which could be due to their habitus and pre-existing expectations within the profession.

Keywords: Tunisia; audit profession; gendered habitus; audit quality reduction behaviours; gender; stress.

DOI: 10.1504/IJBAF.2025.150270

International Journal of Behavioural Accounting and Finance, 2025 Vol.7 No.4, pp.430 - 462

Received: 02 May 2025
Accepted: 01 Aug 2025
Published online: 05 Dec 2025 *

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