The Performance of Female Versus Male Accounting Students.

Abstract This research compared the performance of female and male students in upper-division accounting courses. Two empirical studies were conducted. First, a longitudinal study over an 18-year test period revealed that females consistently outperformed males in one instructor's auditing class. The second study tested for performance differences during the Spring 1984 to Spring 1985 period for ten assistant professors (five women) in three major state universities. Again, the results illustrated that females outperformed males. A significant relationship was also noted between the sex of the instructor and the sex of the student; however, no individual instructor or institutional differences were discovered. Finally, several competing and complementary theories are presented to explain these results.