Working Toward Achieving Significant Representation: Changes In Diversity And Their Implications In The Accounting And Auditing Profession

Abstract

The purpose of this paper is to examine the demographic changes to the accounting and auditing profession over the past several decades on two levels of diversity (gender and minorities).  Using data from a variety of sources, we find significant improvement in the representation of women and minorities in accounting degrees and entry to the profession.  However, we also note areas where additional efforts are needed to provide more significant representation including the wage gap and greater representation in higher-level positions.