Audit partner facial traits, gender, and career outcomes

Yuzhou Chen, Chezham L. Sealy, Quinn T. Swanquist and Robert L. Whited

Accounting, Organizations and Society, 2024, vol. 112, issue C

Abstract: A long line of psychology research suggests that people develop underlying behavioral trait expectations based on facial characteristics, and that these appearance-based trait inferences can influence judgments and decisions. In this study, we examine the relation between audit partners' appearances and their career outcomes. Using independent ratings of audit partners’ facial traits, we find that partners whose appearance violates common gender stereotypes have less prestigious client portfolios. Specifically, we find a negative relation between appearing “competent” and the career outcomes of females and a negative relation between appearing “warm” and the career outcomes of males. Subsequent analyses suggest that these relations are concentrated among non-Big 4 audit partners. We further consider the relation between facial traits and career outcomes and find evidence that males (but not females) whose appearance violates gender stereotypes are less likely to work for Big 4 audit firms. Together, our findings provide insights into the relations between appearance, gender, and career outcomes for public company auditors in the United States.

Keywords: Appearance; Career outcomes; Audit partner; Gender; Gender stereotypes (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:aosoci:v:112:y:2024:i:c:s0361368223000843

DOI: 10.1016/j.aos.2023.101513

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