多样性与职业轨迹:来自领英数据关于审计行业中种族、民族和性别的证据

Diversity and Career Trajectories: Evidence from LinkedIn Data on Race, Ethnicity, and Gender in Auditing

Accounting Review · 2025
被引 10 · 同刊同年前 4%
人大 A+FT50UTD24ABS 4*

中文导读

利用领英上审计师的详细就业数据,研究了女性和少数族裔(亚裔、黑人、西班牙裔)离职的原因及后续职业路径,发现同群体代表对留住多样人才至关重要。

Abstract

ABSTRACT 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 diversity, equity, and inclusion (DEI) recruiting by firms, we observe a higher likelihood of turnover among diverse auditors. Consistent with the principle of homophily, we find that same-group representation is crucial in retaining diverse auditors. These individuals are less likely to leave when surrounded by peers and leaders of the same group and are more likely to join an organization with greater same-group representation. We also find that most individuals leave the audit profession, but those who stay longer have higher seniority later in their careers—suggesting that extended tenure could mutually benefit firms and individuals. Our findings offer valuable insight for firms seeking to promote DEI while improving retention rates.

审计师多样性离职倾向同群效应职业轨迹