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Record W4306843360 · doi:10.2308/ajpt-2021-139

Always Feeling Behind: Women Auditors' Experiences during COVID-19

2022· article· en· W4306843360 on OpenAlexaff
Alessandro Ghio, Carly Moulang, Yves Gendron

Bibliographic record

VenueAuditing A Journal of Practice & Theory · 2022
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Social Responsibility Reporting
Canadian institutionsUniversité Laval
Fundersnot available
KeywordsHabitusAuditScholarshipCoronavirus disease 2019 (COVID-19)FeelingWork (physics)SociologyPublic relationsPsychologySocial psychologyBusinessPolitical scienceAccountingSocial scienceCultural capitalMedicineLaw

Abstract

fetched live from OpenAlex

SUMMARY This paper examines women auditors' experiences during the COVID-19 pandemic using interviews and personal reflections. Drawing on Pierre Bourdieu's scholarship, we observe that COVID-19 was a destabilizing event for women auditors. Women's default gender role was brought to the fore both at work and at home. One of the key impressions we developed when analyzing the data is that positive changes that foster gender equality were nowhere near significant enough to offset the audit firms' strategies to boost their economic capital and the return of previous patriarchal roles. In short, COVID-19 most often exacerbated prior tensions in women's “work” habitus and “home” habitus, therefore further subjugating women to the power of dominant gender norms. Ultimately, this paper contributes to a better understanding of the implications of COVID-19 on women in audit firms by highlighting women auditors' fragile positions in balancing multiple demands at work and at home.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.010
metaresearch head score (Gemma)0.027
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Qualitative · Consensus signal: Qualitative
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.028
Threshold uncertainty score0.056

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0100.027
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0010.001
Science and technology studies0.0170.014
Scholarly communication0.0090.005
Open science0.0010.010
Research integrity0.0030.005
Insufficient payload (model declined to judge)0.0040.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.020
GPT teacher head0.290
Teacher spread0.270 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designQualitative
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations27
Published2022
Admission routes1
Has abstractyes

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