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

IF 2.2 4区管理学 Q2 BUSINESS, FINANCE

Accounting Horizons Pub Date : 2023-07-28 DOI:10.2308/horizons-2022-098

Nirmalee I. Raddatz, Paul A. Raddatz, Kate B. Sorensen, Kehinde Ogunade

{"title":"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","authors":"Nirmalee I. Raddatz, Paul A. Raddatz, Kate B. Sorensen, Kehinde Ogunade","doi":"10.2308/horizons-2022-098","DOIUrl":null,"url":null,"abstract":"\n 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.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.2000,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Horizons","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.2308/horizons-2022-098","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}

引用次数: 0

Abstract

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.

查看原文本刊更多论文

“种族歧视预期”对黑人、原住民或有色人种审计师的不利影响（BIPOC）：一项研究命题的探索性研究

尽管在招聘BIPOC审计师方面投入了大量资金，但该行业的代表性仍然不足。深入了解BIPOC审计师面临的经验和挑战对于识别和解决包容性障碍至关重要。本研究调查了预期歧视对BIPOC审计师的潜在影响，重点关注代码转换等应对机制及其对工作衰竭和退出的后续影响。我们的概念模型包括六个命题，包括对歧视的预期与心理安全的丧失之间的正相关，以及代码转换对工作退缩和疲惫的中介作用。这些主张强调了在审计事务所内为少数族裔审计师培养包容性工作环境的重要性。因此，未来的研究应探讨导致代表性不足的因素，以及促进多样性和包容性的潜在干预措施。我们预计，这项研究将成为从业者、会计学者和教育工作者的宝贵资源。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Accounting Horizons BUSINESS, FINANCE-

CiteScore

3.80

自引率

4.00%

发文量

期刊介绍： Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.