Reflective Journal: Gender Diversity in Accounting and Audit Quality

This reflective journal chronicles a student's experience researching gender diversity's impact on accounting and audit quality. The research, conducted with a partner, examined how gender diversity influences audit quality and constraints aggressive accounting practices, focusing on the USA, Italy, and Romania. The journal details the topic approval process, literature review, research methodology (comparative analysis), findings (cultural influences on auditor performance), challenges (teamwork and information gathering), and limitations (reliance on secondary data). The student reflects on the learning process, highlighting the development of research skills and the importance of inclusivity in the accounting profession. The research employed a comparative analysis of gender diversity in audit fields across the three countries to understand the influence of cultural practices on the performance of auditors, audit fees, and the overall quality of auditing. The student emphasizes the need for increased openness and inclusivity within the accountancy profession to promote a vibrant and non-dominated auditing culture. The journal also includes a detailed literature review and references.