Gender-Based Differences Of Partners In CPA Firms: Evidence From Kentucky

Abstract

This paper investigates whether a relationship exists between situation-centered factors and the holding of partner status in a public accounting firm, and to determine if gender differences exist in the relationship between these variables. From a sample of 1227 Kentucky public accountants, it was found that the population of a county, number of other partners and associates in a firm, and years of experience are significantly related to the holding of partner status. However, women are less likely to be a partner in a firm with a larger number of associates and population does not appear to influence a womans chances of being a partner. The authors discuss the implications of these findings for practicing public accountants and provide suggestions for future research.