Open AccessGender-Based Differences Of Partners In CPA Firms: Evidence From Kentucky
Author(s) -
James A. Schaefer,
Joy V. Peluchette
Publication year - 2011
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.149
H-Index - 22
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v11i1.5892
Subject(s) - sample (material) , population , public accounting , demographic economics , psychology , business , accounting , social psychology , demography , economics , sociology , chemistry , audit , chromatography
This paper investigates whether a relationship exists between situation-centered factors and the holding of partner status in a public accounting firm, and to determine if gender differences exist in the relationship between these variables. From a sample of 1227 Kentucky public accountants, it was found that the population of a county, number of other partners and associates in a firm, and years of experience are significantly related to the holding of partner status. However, women are less likely to be a partner in a firm with a larger number of associates and population does not appear to influence a womans chances of being a partner. The authors discuss the implications of these findings for practicing public accountants and provide suggestions for future research.