The Accounting Review
We use large detailed data on individual auditor employment to examine the antecedents of turnover decisions and subsequent career paths of diverse individuals in public accounting – namely women and racial/ethnic minority groups (Asian, Black, and Hispanic). Despite investments in DEI recruiting by audit firms, we observe a higher likelihood of turnover among diverse auditors.
Eric Krause is an assistant professor of accounting at the Ivy College of Business. His paper is published in The Accounting Review.