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An Analysis of Glass Ceiling Perceptions in the Accounting Profession

Jeffrey R. Cohen, Derek W. Dalton, Lori L. Holder-Webb & Jeffrey J. McMillan

Journal of Business Ethics 164 (1):17-38 (2020)

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Ethics of Care and Employees: The Impact of Female Board Representation and Top Management Leadership on Human Capital Development Policies.Conor Callahan, Arjun Mitra & Steve Sauerwald - 2024 - Journal of Business Ethics 195 (3):615-629.details While scholarly research on the relationship between female board representation and strategic decision-making has gained momentum, employee policy outcomes have remained relatively understudied. Integrating theory from the ethics of care perspective with research on the glass ceiling and workplace voice, we seek to understand the circumstances under which female directors influence policy changes for firm employees. We argue that firms with increasing female board representation are more likely to enact human capital development policies benefiting firm employees. However, this positive relationship (...) Download Export citation Bookmark
The Ripple Effect: When Leader Self-Group Distancing Responses Affect Subordinate Career Trajectories.Hannah Kremer, Isabel Villamor & Margaret Ormiston - 2024 - Journal of Business Ethics 195 (4):813-829.details As women advance into leadership roles, the gender discrimination they face is a pressing issue that demands attention from a business ethics perspective. This paper considers the downstream consequences of such gender discrimination on their subordinates. Previous research indicates that women leaders in male-dominated organizations often face gender bias, which may prompt them to distance themselves from their gender identity as a coping mechanism (self-group distancing behavior). By integrating concepts from management, psychology, and business ethics, we investigate the following research (...) Download Export citation Bookmark
Equal Representation Does Not Mean Equal Opportunity: Women Academics Perceive a Thicker Glass Ceiling in Social and Behavioral Fields Than in the Natural Sciences and Economics.Ruth van Veelen & Belle Derks - 2022 - Frontiers in Psychology 13.details In the study of women in academia, the focus is often particularly on women’s stark underrepresentation in the math-intensive fields of natural sciences, technology, and economics. In the non-math-intensive of fields life, social and behavioral sciences, gender issues are seemingly less at stake because, on average, women are well-represented. However, in the current study, we demonstrate that equal gender representation in LSB disciplines does not guarantee women’s equal opportunity to advance to full professorship—to the contrary. With a cross-sectional survey among (...) Download Export citation Bookmark 1 citation
The Glass Ceiling for Women Managers: Antecedents and Consequences for Work-Family Interface and Well-Being at Work.Audrey Babic & Isabelle Hansez - 2021 - Frontiers in Psychology 12.details Despite significant promotion of diversity in companies, as well as legislation for equal opportunities for women and men, it must be noted that women still remain largely in the minority in decision-making positions. This observation reflects the phenomenon of the glass ceiling that constitutes vertical discrimination within companies against women. Although the glass ceiling has generated research interest, some authors have pointed out that theoretical models have made little attempt to develop an understanding of this phenomenon and its implications. Therefore, (...) Download Export citation Bookmark 2 citations
Partner Gender Differences in Prestige of Clients Served at the Largest U.S. Audit Firms.Elizabeth D. Almer, M. Kathleen Harris, Julia L. Higgs & Joseph R. Rakestraw - 2020 - Journal of Business Ethics 173 (2):401-421.details Despite tremendous investment to promote gender equity, U.S. public accounting firms continue to be gendered organizations. Our archival study examines gender equity within the partnership of these large firms for a one-year period. We find female partners are clustered in lower prestige client types including investment funds, benefit plans, and single audits, rather than higher prestige public company clients. Second, we consider whether there is gender bias in prestige of client served by female partners who lead public company audits. In (...) Download Export citation Bookmark
Do Corporate Customers Prefer Socially Responsible Suppliers? An Instrumental Stakeholder Theory Perspective.Ran Tao, Jian Wu & Hong Zhao - 2023 - Journal of Business Ethics 185 (3):689-712.details This paper studies the way supplier firms’ corporate social responsibility (CSR) affects their likelihood of being selected as new suppliers. Using a large sample of US public firms with detailed supply chain and CSR data, we provide empirical evidence that corporate customers prefer socially responsible suppliers, and that the effect is more prominent when the supplier industry is more competitive, the customer’s own CSR performance is better, or the supplier and the customer have more similar CSR focuses. Our paper contributes (...) Download Export citation Bookmark
The Effect of Gender on Investors’ Judgments and Decision-Making.Yi Luo & Steven E. Salterio - 2022 - Journal of Business Ethics 179 (1):237-258.details We examine whether an unsophisticated investor’s own gender interacts with gender of a sell-side equity analyst to affect the investor’s judgment. Prior research shows two potential sources of gender-based discrimination that affect female investors. First, female investors’ advisors offer less risky hence lower return portfolios to female investors than to male investors with similar risk preferences as female investors are perceived as more risk adverse. Second, female equity analysts are subject to greater barriers to enter and advance in investment firms (...) Download Export citation Bookmark

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