Table 8. Gender differences in auditors’... | Emerald Publishing

Table 8.

Gender differences in auditors’ perceptions

	Direct effects			Total effects
Variables	Female	Male	Difference	Female	Male	Difference
EE → IU	0.296**	0.269*	0.026	0.296**	0.269*	0.026
PB → IU	0.123	0.447***	−0.323*	0.123	0.447***	−0.323*
PE → IU	−0.113	−0.052	−0.061	−0.024	0.299*	−0.323
PE → PB	0.718***	0.785***	−0.067	0.718***	0.785***	−0.067
SI → IU	0.463***	0.164	0.3*	0.447***	0.293**	0.154
SI → PE	0.663***	0.433***	0.231*	0.663***	0.433***	0.231*
SI -> PB				0.476***	0.34***	0.136

	Direct effects			Total effects
Variables	Female	Male	Difference	Female	Male	Difference
EE → IU	0.296**	0.269*	0.026	0.296**	0.269*	0.026
PB → IU	0.123	0.447***	−0.323*	0.123	0.447***	−0.323*
PE → IU	−0.113	−0.052	−0.061	−0.024	0.299*	−0.323
PE → PB	0.718***	0.785***	−0.067	0.718***	0.785***	−0.067
SI → IU	0.463***	0.164	0.3*	0.447***	0.293**	0.154
SI → PE	0.663***	0.433***	0.231*	0.663***	0.433***	0.231*
SI -> PB				0.476***	0.34***	0.136

Note(s):

***p < 0.001, **p < 0.01 and *p < 0.05

Source(s): Authors’ own elaboration