Recent audit reforms prescribe an all‐inclusive approach to materiality decisions including both qualitative and quantitative information. We examine the effect of gender, experience, rule observance attitudes and critical thinking disposition of auditors on their materiality judgements. Our results support the hypothesis that female auditors utilise more qualitative information in assessing materiality judgements compared with their male counterparts. Our findings also demonstrate that auditors with low rule observance attitudes, high critical thinking disposition and increased audit experience are likely to provide a more accurate materiality judgement compared with auditors with high rule observance attitudes, low critical thinking disposition and less experience. The results of the study have implications for policymakers to coordinate with educators to develop ways to reduce differences in judgements of auditors due to variances in critical thinking disposition, audit experience and rule observance attitudes through necessary training and education.

中文翻译：

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审计师的性别，经验，遵守规则的态度和批判性思维倾向对重要性判断的影响

最近的审计改革规定了对重要性决策的全包方法，包括定性和定量信息。我们研究了性别，经验，规则遵守态度和审核员的批判性思维处置对其重要性判断的影响。我们的结果支持以下假设：与男性同行相比，女性审计师在评估重要性判断时利用了更多的定性信息。我们的发现还表明，与规则规则态度强，批判性思维倾向低，经验少的审计师相比，规则遵守态度低，批判性思维倾向高和审计经验丰富的审计师可能提供更准确的重要性判断。