turanВестник университета «Туран»Bulletin of "Turan" University1562-29592959-1236Университет «Туран»10.46914/1562-2959-2022-1-2-74-81turan-2560Research ArticleЭКОНОМИКА: ИСТОРИЯ, ТЕОРИЯ, ПРАКТИКАECONOMY: HISTORY, THEORY, PRACTICEВлияние гендера владельца бизнеса на доходы аудиторских фирм: кейс КазахстанаImpact of business owner’s gender on the audit firms income: the case of KazakhstanЛиповкаА. В.LipovkaA. V.

PhD, ст. преподаватель

г. Алматы

PhD, senior lecturer

Almaty 

lipivkaav@gmail.comРахимбековаЖ. С.RakhimbekovaZh. S.

к.э.н., и.о. ассоциированный профессор

г. Алматы

c.e.s., deputy associate professor

Almaty 

rahi-zhanar@mail.ruЗалучёноваО. М.ZaluchyonovaO. M.

к.э.н., ассоциированный профессор

г. Алматы

c.e.s., associate professor

Almaty 

o.zaluchenova@turan-edu.kzАлматы менеджмент университетКазахстанAlmaty Management UniversityKazakhstanУниверситет «Туран»КазахстанTuran UniversityKazakhstan202227062022027481Copyright © Липовка А.В., Рахимбекова Ж.С., Залучёнова О.М., 20222022Липовка А.В., Рахимбекова Ж.С., Залучёнова О.М.Lipovka A.V., Rakhimbekova Z.S., Zaluchyonova O.M.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://vestnik.turan-edu.kz/jour/article/view/2560

Казахстан характеризуется значительной представленностью женщин в финансовой отрасли, включая сферу аудита, что выгодно отличает страну от других государств и может создать основу конкурентного преимущества экономики. Обзор литературы по аудиторским фирмам в Республике Казахстан демонстрирует дефицит исследований о влиянии гендера на прибыль аудиторских компаний. Цель статьи – выявить взаимосвязь между гендером владельца бизнеса и чистой прибылью в казахстанских частных аудиторских фирмах. Общедоступные данные о владельцах аудиторских компаний и размере уплаченных налогов были обработаны при помощи количественного метода. Данные 117 аудиторских фирм за 2021 г. проанализированы с помощью параметрического t-критерия Стьюдента для независимых выборок с использованием статистического пакета для социальных наук (SPSS). Для определения уровня нормального распределения данных и их дальнейшей корректировки применены частотные гистограммы, логарифмирование и формализованные тесты по критериям Колмогорова-Смирнова и Шапиро-Уилка. Полученные результаты демонстрируют значительную корреляцию между женщинами-владельцами и размером уплаченных налогов их аудиторскими фирмами: женщины вносят положительный вклад в частные аудиторские предприятия и получают более высокую чистую прибыль по сравнению с коллегами-мужчинами. В статье постулируется необходимость вовлечения женщин в сферу аудита для повышения показателей эффективности финансовой индустрии в Казахстане. Исследование подтверждает идею, что меньшая гендерная предвзятость в экспертной сфере может быть хорошим показателем реального вклада женщин в экономику Казахстана. Аудиторская сфера должна служить прочной ролевой моделью для снижения барьеров женского лидерства в других индустриях.

Kazakhstan is characterized by women’s significant representation in the financial industry, including the audit sector, which distinguishes the country from other states and can lay the basis for a competitive advantage of the economy. The literature review on audit firms in Kazakhstan showcases a scarcity of studies about gender’s influence on audit firms’ financial performance. The paper aims to identify the correlation between business owners’ gender and the net income of Kazakhstani private audit firms. The publicly available data on audit companies and the size of their paid taxes were processed and analyzed with the quantitative research method. The data of 117 audit firms for 2021 were scrutinized through the parametric Student t-test for independent samples with the utilization of the Statistical Package for the Social Science (SPSS). To analyze and adjust the normal distribution of the studied data, frequency histograms, taking logarithms, and formalized tests by Kolmogorov-Smirnov and Shapiro-Wilk criteria were applied. The findings demonstrate the significant correlation between women owners and the size of paid taxes by their audit firms: women positively contribute to audit firms and generate higher net earnings compared with their men counterparts. The paper postulates the necessity of women’s more intensive involvement in higher levels of decision-making to increase the performance indicators of the financial industry in Kazakhstan. The study supports the idea that less gender bias in the expert field can be a good indicator of women's real contribution to Kazakhstan's economy. The auditing field should serve as a solid role model for lowering the barriers to female leadership in other industries.

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The authors declare that there are no conflicts of interest present.