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Partner Gender Differences in Prestige of Clients Served at the Largest U.S. Audit Firms

Journal of business ethics, 2021-10, Vol.173 (2), p.401-421 [Peer Reviewed Journal]

Springer Nature B.V. 2020 ;Springer Nature B.V. 2020. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-020-04532-2

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Title:
Partner Gender Differences in Prestige of Clients Served at the Largest U.S. Audit Firms
Author: Almer, Elizabeth D. ; Harris, M. Kathleen ; Higgs, Julia L. ; Rakestraw, Joseph R.
Subjects: Accounting firms ; Audits ; Bias ; Business and Management ; Business Ethics ; Companies ; Education ; Ethics ; Fairness ; Gender bias ; Gender differences ; Gender equity ; Investments ; Management ; Original Paper ; Philosophy ; Prestige ; Public accounting ; Quality of Life Research ; Women
Is Part Of: Journal of business ethics, 2021-10, Vol.173 (2), p.401-421
Description: Despite tremendous investment to promote gender equity, U.S. public accounting firms continue to be gendered organizations. Our archival study examines gender equity within the partnership of these large firms for a one-year period. We find female partners are clustered in lower prestige client types including investment funds, benefit plans, and single audits, rather than higher prestige public company clients. Second, we consider whether there is gender bias in prestige of client served by female partners who lead public company audits. In these tests of those individuals who have already achieved the partnership and lead public company audits, we find no evidence of bias. This research contributes to the understanding of gender bias in U.S. public accounting firms and helps inform the societal narrative on where women continue to be marginalized even when they have achieved the highest levels in an organization.
Publisher: Dordrecht: Springer Netherlands
Language: English
Identifier: ISSN: 0167-4544
EISSN: 1573-0697
DOI: 10.1007/s10551-020-04532-2
Source: ProQuest One Psychology
ProQuest Central

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Partner Gender Differences in Prestige of Clients Served at the Largest U.S. Audit Firms

Springer Nature B.V. 2020 ;Springer Nature B.V. 2020. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-020-04532-2

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