The Adverse Effects of the “Anticipation of Racial Discrimination” on Auditors Who Are Black, Indigenous, or People of Color (BIPOC): An Exploratory Study with Research Propositions
研究了BIPOC审计师因预期歧视而产生的心理安全丧失、代码转换等应对机制，以及这些机制如何导致工作倦怠和离职倾向，对审计事务所改善包容性环境有参考价值。
SYNOPSIS Despite considerable investment in recruiting BIPOC auditors, underrepresentation persists within the profession. Gaining insight into the experiences and challenges faced by BIPOC auditors is essential for identifying and addressing barriers to inclusion. This study investigates the potential impact of anticipated discrimination on BIPOC auditors, focusing on coping mechanisms such as code-switching and its subsequent influence on work exhaustion and withdrawal. Our conceptual model includes six propositions, including the positive association between the anticipation of discrimination and the loss of psychological safety and the mediating effect of code-switching on work withdrawal and exhaustion. These propositions underscore the importance of cultivating inclusive work environments for minority auditors within auditing firms. Consequently, future research should explore the factors contributing to underrepresentation and potential interventions to foster diversity and inclusion. We anticipate that this research will serve as a valuable resource for practitioners, accounting academics, and educators alike.