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Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession

Year: 2014

Type: article

Abstract: SUMMARY: This paper tests a model of perceived gender discrimination in the audit profession. Using a sample of 234 female auditors employed in public accounting firms, we examine the effects of workgroup composition factors and organizational climate factors on perceived gender discrimination, along with the impact of perceived gender discrimination on several critical organizational outcomes. We find that female auditors report lower levels of gender discrimination when employed (1) in firms with more female partners, (2) in firms with stronger ethical climates, (3) in firms that are more supportive of alternative work arrangements, and (4) in firms that provide higher levels of top management support for the personal well-being of their employees. Further, we find that perceived gender discrimination is associated with lower organizational citizenship behavior and higher turnover intentions. Implications for research and public policy are discussed.

Source: Auditing A Journal of Practice & Theory

DOI: 10.2308/ajpt-50737

Authors: Derek W. Dalton, Jeffrey R. Cohen, Nancy Harp, Jeffrey J. McMillan

Institutions: Boston College, Clemson University

Language: English

Topic: Gender Diversity and Inequality

Subfield: Gender Studies

Field: Social Sciences

Domain: Social Sciences

SDGs: Gender equality, Reduced inequalities, Decent work and economic growth, Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W2139257343

FWCI: 12.73

Cites: 111

Cited by: 107

Related to: 10