Background: In recent decades about as many women as men have been recruited to the auditing industry. On the other hand, it seems difficult for women to reach higher positions and they are underrepresented in certain ways. Due to the importance of the social dynamics, one could argue that a need to investigate which roles women receive in the firms and why from a visionary perspective. 

Purpose: The purpose of this thesis is to explore the development of the construction of women’s roles in auditing firm's financial reports. 

Method:  The method that we used in this thesis is both qualitative and quantitative methods as we found it to be most appropriate for the study. Also, an abductive research approach that uses a string of previous theories within visual accounting to form a theoretical framework of roles assigned to women in auditing is used. Moreover, this was later used to code and analyze the images found in annual reports in order to be able to answer our research question, and purpose of the study.

Findings: Because of institutional events that hinders women from advancing in their career as well as male-dominated hierarchy the major finding of this thesis demonstrates that women are undervalued in several roles. The consistent high role development in subordinate versus the lack of presence in leadership role as the major finding. Moreover, the symbolic role development reinforces expression of inclusivity that women carry in the organization, while other role development were volatile.