Impact of Gender, Race, And Dress On Choice of CPAs

Abstract

The study investigated the effect of client gender, CPA ethnic origin, CPA gender and CPA dress on the likelihood of hiring a CPA. Subjects perceptions of CPAs for important determinants of the hiring decision were collected and analyzed. Results indicate that Caucasian CPAs were rated highest on most dimensions including likelihood-of-hiring and African-American CPAs were rated lowest. While the dress of Caucasian CPAs did not seem to matter, casually dressed minority CPAs were rated significantly lower than formally dressed minority CPAs.