“Some people claim there’s a woman to blame”

Author:

Fluharty-Jaidee Jonathan T.,DiPonio-Hilliard Theresa,Neidermeyer Presha,Festa Mackenzie

Abstract

Purpose The purpose of this study is to investigate gender-based punishment bias in the type and severity of punishments imposed on a male-dominated profession using the accounting profession as a proxy. Design/methodology/approach Data were hand-collected from the population of certified public accountants disciplined for violations of the Code of Professional Conduct. Disciplinary actions were obtained from the American Institute of Certified Public Accountant’s website. A total of 404 observations were obtained for the study over a five-year period from January 2009 through June 2015, comprising the population of the captured infractions committed during this time frame. Findings Women are punished more harshly than men for equivalent infractions; the disparity in punishment between women and men increases with the severity of the infraction. Originality/value This paper answers the call by Wren (2006) for an increased examination of workplace punishment’s relationship to gender using real-world scenarios and data. This study provides empirical evidence of the gender-based punishment bias, which calls into question the neutrality of workplace punishment as executed by a male-dominated profession.

Publisher

Emerald

Subject

Business, Management and Accounting (miscellaneous),Gender Studies

Reference37 articles.

1. Interaction terms in logit and probit models;Economics Letters,2003

2. AICPA/NASBA (2014), “Uniform accountancy act”, available at: www.aicpa.org/Advocacy/State/DownloadableDocuments/UAASeventhEdition.pdf (accessed 1August 2016).

3. AICPA (2015), “Percentage of women partners is highest at smaller firms, AICPA survey finds”, Press Release (American Institute of Certified Public Accountants), available at: www.aicpa.org/press/pressreleases/2015/pages/percentage-of-women-partners-is-highest-at-smaller-firms.aspx (accessed 1 August 2016).

4. Association of Certified Fraud Examiners (ACFE) (2016), “Report to the nations”, available at: www.acfe.com/rttn2016/docs/2016-report-to-the-nations.pdf

Cited by 3 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3