少数族裔审计合伙人是否面临歧视?来自澳大利亚审计市场的证据

Mara Cameran, Domenico Campa, Claudia Gabbioneta, Angela Pettinicchio
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摘要

专业文献提供了在法律、建筑、施工和医疗保健等多个研究领域少数族裔专业人员遭受歧视的证据。然而,关于会计行业中基于种族的歧视的研究却比较少,而且通常依赖于少数族裔对歧视的感知而非实际歧视。在本研究中,我们通过调查少数族裔审计合伙人的审计费用是否低于非少数族裔审计合伙人,对上述研究进行了补充和扩展。我们还考虑了族裔与审计费用之间的关联是否取决于审计合伙人所在的审计公司的地位。我们发现,少数族裔审计合伙人的审计费用较低,而且只有当他们在地位较低的审计公司工作时,这种情况才会成立。对我们的数据进行的补充分析表明,歧视更有可能是由审计客户而非审计公司实施的,因为我们没有发现证据表明审计公司系统性地、有选择性地将少数族裔审计合伙人分配给具有特定特征的客户(如潜在利润较低的客户)。我们的研究为有关会计行业中基于种族的歧视的文献、有关职业刻板印象的文献以及有关审计定价的文献做出了贡献:C33、J71、M42。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Do Ethnic Minority Audit Partners Face Discrimination? Evidence From the Australian Audit Market
The professional literature has provided evidence of discrimination against ethnic minority professionals in a number of research contexts, including law, architecture, construction, and health care. However, research on ethnicity-based discrimination in the accounting profession has been sparser and has generally relied on ethnic minorities’ perceptions of discrimination rather than actual discrimination. In this study, we complement and extend this research by investigating whether ethnic minority audit partners are associated with lower audit fees than nonethnic minority audit partners. We also consider whether the association between ethnicity and audit fees depends on the status of the audit firm in which audit partners work. We find that ethnic minority audit partners are associated with lower audit fees and that this holds true only when they work in lower-status audit firms. Supplementary analyses carried out on our data suggest that discrimination is more likely to be performed by audit clients than by audit firms as we do not find evidence that audit firms systematically and selectively allocate ethnic minority audit partners to clients with specific characteristics (e.g., potentially less lucrative clients). Our study contributes to the literature on ethnicity-based discrimination in the accounting profession, to the literature on professional stereotypes, and to the audit pricing literature.JEL Classification: C33, J71, M42.
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