Does gender discrimination exist in the promotion of CPAs? - Evidence based on the CPA firm transformation
ABSTRACTIn this paper, we examine the gender discrimination issue in the promotion process of CPAs under the background of CPA firms’ organizational transformation in China. We find that there are significant gender differences when CPAs are promoted to the partner position. We further explore wheth...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2020-10-01
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| Series: | China Journal of Accounting Studies |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2021.1966173 |
| _version_ | 1811195937928773632 |
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| author | Qiang Cao Nanwei Hu |
| author_facet | Qiang Cao Nanwei Hu |
| author_sort | Qiang Cao |
| collection | DOAJ |
| description | ABSTRACTIn this paper, we examine the gender discrimination issue in the promotion process of CPAs under the background of CPA firms’ organizational transformation in China. We find that there are significant gender differences when CPAs are promoted to the partner position. We further explore whether the economic contribution of a CPA, his/her audit quality, and the psychological difference among different genders could explain the above gender differences. However, we did not find any supporting evidence. We even find that the female candidates provide significantly higher audit quality than their male competitors in the promotion year. Our empirical evidence indicates that females face higher promotion standards than male CPAs when they are promoted to the partner position. There is significant gender discrimination during the promotion process in CPA firms. Our paper contributes to the study of CPA promotion mechanism, and provides empirical evidence on the gender discrimination in promotion. |
| first_indexed | 2024-04-12T00:50:28Z |
| format | Article |
| id | doaj.art-92aad1028b144b388b32c95b2660a7af |
| institution | Directory Open Access Journal |
| issn | 2169-7213 2169-7221 |
| language | English |
| last_indexed | 2024-04-12T00:50:28Z |
| publishDate | 2020-10-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | China Journal of Accounting Studies |
| spelling | doaj.art-92aad1028b144b388b32c95b2660a7af2022-12-22T03:54:44ZengTaylor & Francis GroupChina Journal of Accounting Studies2169-72132169-72212020-10-018463566310.1080/21697213.2021.1966173Does gender discrimination exist in the promotion of CPAs? - Evidence based on the CPA firm transformationQiang Cao0Nanwei Hu1School of Accountancy, Central University of Finance and Economics, Beijing, ChinaSchool of Management, China University of Mining and Technology, Beijing, ChinaABSTRACTIn this paper, we examine the gender discrimination issue in the promotion process of CPAs under the background of CPA firms’ organizational transformation in China. We find that there are significant gender differences when CPAs are promoted to the partner position. We further explore whether the economic contribution of a CPA, his/her audit quality, and the psychological difference among different genders could explain the above gender differences. However, we did not find any supporting evidence. We even find that the female candidates provide significantly higher audit quality than their male competitors in the promotion year. Our empirical evidence indicates that females face higher promotion standards than male CPAs when they are promoted to the partner position. There is significant gender discrimination during the promotion process in CPA firms. Our paper contributes to the study of CPA promotion mechanism, and provides empirical evidence on the gender discrimination in promotion.https://www.tandfonline.com/doi/10.1080/21697213.2021.1966173CPAspromotiongender discriminationCPA firm organisational transformation |
| spellingShingle | Qiang Cao Nanwei Hu Does gender discrimination exist in the promotion of CPAs? - Evidence based on the CPA firm transformation China Journal of Accounting Studies CPAs promotion gender discrimination CPA firm organisational transformation |
| title | Does gender discrimination exist in the promotion of CPAs? - Evidence based on the CPA firm transformation |
| title_full | Does gender discrimination exist in the promotion of CPAs? - Evidence based on the CPA firm transformation |
| title_fullStr | Does gender discrimination exist in the promotion of CPAs? - Evidence based on the CPA firm transformation |
| title_full_unstemmed | Does gender discrimination exist in the promotion of CPAs? - Evidence based on the CPA firm transformation |
| title_short | Does gender discrimination exist in the promotion of CPAs? - Evidence based on the CPA firm transformation |
| title_sort | does gender discrimination exist in the promotion of cpas evidence based on the cpa firm transformation |
| topic | CPAs promotion gender discrimination CPA firm organisational transformation |
| url | https://www.tandfonline.com/doi/10.1080/21697213.2021.1966173 |
| work_keys_str_mv | AT qiangcao doesgenderdiscriminationexistinthepromotionofcpasevidencebasedonthecpafirmtransformation AT nanweihu doesgenderdiscriminationexistinthepromotionofcpasevidencebasedonthecpafirmtransformation |