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Public accounting’s gender ledger: Where should audit firms target their gender initiatives to better balance representation?

Sarah A. Judge and Kristen Thompson

Business Horizons, 2025, vol. 68, issue 3, 253-262

Abstract: Although men and women enter the public accounting profession at similar rates, women are not equally represented at the highest leadership levels. One possible contributor to the gender gap is that women and men enter the profession with differing levels of fit with the profession, which is the congruence between what an employee values and what an organization values. Using survey evidence from future public accounting professionals, we find that on average, women experience less fit with the public accounting profession as compared to men in three distinct areas; women desire the public accounting profession to be: (1) more people-oriented, (2) less demanding, and (3) less competitive than they perceive it to be. Based on these results, we provide suggestions that firms can implement to improve fit for women in these areas. Our findings and suggestions will allow firms to develop improved gender initiatives that can help reduce gender disparity in the public accounting industry.

Keywords: Gender initiatives; Gender parity; Public accounting; Women in business; Diverse accounting (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:bushor:v:68:y:2025:i:3:p:253-262

DOI: 10.1016/j.bushor.2024.10.006

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