Examination of the actual turnover decisions of female auditors in public accounting: Evidence from Hong Kong
Purpose - The inability of public accounting practices to retain female auditors is of concern to the profession. The purpose of this paper is to examine the factors associated with the actual turnover decisions made by female auditors in the public accounting profession. Design/methodology/approach - Multinomial logistic regression is used to analyze survey data from 247 female auditors who were formerly employed by public accounting firms in Hong Kong. About 20 semi-structured interviews are conducted to supplement the findings. Findings - The results reveal that role conflict has the highest explanatory power among the independent variables. Social comparison with peers, stress and age are also influential factors in the turnover decisions made by female auditors in the public accounting field. These results support social comparison theory, which asserts that individuals are driven to evaluate their abilities and opinions through social comparison with others. A particularly interesting finding is that neither physical appearance nor gender discrimination is an influential factor, which contradicts the findings of research carried out in the USA and Japan. Originality/value - According to human capital theory, the departure of female auditors from the public accounting profession represents a significant loss in human capital. Public accounting firms should thus take immediate measures to retain this valuable source of human capital and achieve the goal of a gender-diverse workplace.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 25 (2010)
Issue (Month): 5 (May)
|Contact details of provider:|| Web page: http://www.emeraldinsight.com|
|Order Information:|| Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK|
Web: http://emeraldgrouppublishing.com/products/journals/journals.htm?id=maj Email:
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Richins, Marsha L, 1991. " Social Comparison and the Idealized Images of Advertising," Journal of Consumer Research, Oxford University Press, vol. 18(1), pages 71-83, June.
- Naoko Komori, 2008. "Towards the feminization of accounting practice: Lessons from the experiences of Japanese women in the accounting profession," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(4), pages 507-538, May.
- Collins, Karen M. & Killough, Larry N., 1992. "An empirical examination of stress in public accounting," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 535-547, August.
- Kathleen Herbohn, 2005. "Job Satisfaction Dimensions in Public Accounting Practice," Accounting Research Journal, Emerald Group Publishing, vol. 18(2), pages 63-82, September.
When requesting a correction, please mention this item's handle: RePEc:eme:majpps:v:25:y:2010:i:5:p:484-502. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Virginia Chapman)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.