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

摘要

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.