Antecedents and Consequences of Perceived Gender Discrimination in the Audit and Accounting Profession

Abstract

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.