Affiliation:
1. Derek W. Dalton is an Assistant Professor at Clemson University; Jeffrey R. Cohen is a Professor and Ernst & Young Research Fellow at Boston College; and Nancy L. Harp is an Assistant Professor and Jeffrey J. McMillan is a Professor, both at Clemson University.
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.
Publisher
American Accounting Association
Subject
Economics and Econometrics,Finance,Accounting
Cited by
71 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