{"id":11148,"date":"2021-03-01T18:00:35","date_gmt":"2021-03-02T02:00:35","guid":{"rendered":"http:\/\/business.wsu.edu\/edividend\/?p=11148"},"modified":"2026-02-19T16:01:32","modified_gmt":"2026-02-20T00:01:32","slug":"kathleen-harris-research","status":"publish","type":"post","link":"https:\/\/business.wsu.edu\/edividend\/2021\/03\/01\/kathleen-harris-research\/","title":{"rendered":"Kathleen Harris: Studying Gender Equity at Public Accounting Firms"},"content":{"rendered":"
\n
\"Kathleen
Kathleen Harris\u2019s research revealed that women employees at public accounting firms serve less prestigious clients than their male counterparts.
(Photo by WSU Photos Services)<\/em><\/figcaption><\/figure><\/div>\n\n\n

For the past 30 years, the number of women beginning their careers in public accounting has equaled the number of men entering the field. However, additional work remains to address inequities in promotion and advancement, says Kathleen Harris<\/a>, assistant professor of accounting at the WSU Carson College of Business.<\/p>\n\n\n\n

According to a 2017 report<\/a> by the American Institute of Certified Public Accountants, women represent only 22 percent of partners in CPA firms.<\/p>\n\n\n\n

\u201cThis highlights the fact that there are still hurdles women must overcome to make it to the top of the most prestigious specialties,\u201d says Harris.<\/p>\n\n\n\n

Harris co-authored a study<\/a> with researchers from Portland State University and Florida Atlantic University that revealed disparities between men and women in regards to the prestige of clients they serve. The research was published by the Journal of Business Ethics<\/em>.<\/p>\n\n\n\n

According to the authors, several factors determine \u201cclient prestige,\u201d such as client type, size of firm, and fees for work performed, among other things. Publicly traded companies are considered the most prestigious clients because they are highly visible in the marketplace, have shorter reporting deadlines, more complex financial statements, and are at a higher risk for litigation.<\/p>\n\n\n\n

\u201cEarly in your career you have to decide what type of clients you\u2019re going to serve and your specialization,\u201d says Harris. \u201cTo say there is true equity at these firms, you would want to see men and women making decisions equally in regard to their career paths and the clients they serve.\u201d<\/p>\n\n\n\n

Peeling Back the Layers<\/h2>\n\n\n\n

The research findings that women disproportionally serve lower prestige clients reveal a problem that still needs to be addressed, says Harris.<\/p>\n\n\n\n

\u201cBringing awareness to gender differences is the first step in addressing the issue within the industry,\u201d she says.<\/p>\n\n\n\n

While she and her colleagues acknowledge the progress made over the last 30 years to promote gender equity, Harris says U.S. public accounting firms continue to be \u201cgendered organizations,\u201d which have historically favored men in terms of career advancement.<\/p>\n\n\n\n

Gendered organizations still exist because of practices and policies\u2014both formal and informal\u2014that continue to reinforce inequity within the workplace, she says.<\/p>\n\n\n\n

\u201cWe are probably seeing more of the informal aspect of it that really affects women in trying to promote their career,\u201d Harris says.<\/p>\n\n\n\n

The Path to Partnership<\/h2>\n\n\n\n

Becoming a partner is often considered the \u201cbrass ring\u201d of one\u2019s career in public accounting. For new graduates, it is a path that takes 10 to 15 years and often requires a higher degree of individual dedication, flexibility, and personal sacrifice.<\/p>\n\n\n\n

\u201cWomen often have to make choices early on in their careers, which may slow their career trajectory compared to their male peers. Starting a family is one example,\u201d says Harris.<\/p>\n\n\n\n

Harris pondered that decision herself during her previous career in public accounting. \u201cI was trying to make the most of my career while not compromising my desire to have a family,\u201d she says.<\/p>\n\n\n\n

Leaders and decision-makers have an opportunity to address issues of inequity within their organizations by carefully examining how policy and culture may affect career advancement.<\/p>\n\n\n\n

Closing The Gap<\/h2>\n\n\n\n

Harris\u2019s research has implications for businesses outside of the field of accounting and could help other industries bridge the inequity gap.<\/p>\n\n\n\n

\u201cHaving an equal number of women and men in a firm isn\u2019t enough,\u201d says Harris. \u201cIn equitable workplaces, both women and men have the opportunities to develop the skills needed to serve prestigious clients and advance their careers.\u201d<\/p>\n","protected":false},"excerpt":{"rendered":"

Faculty researcher Kathleen Harris co-authored a study revealing that disparities still exist between men and women at public accounting firms in regards to the prestige of clients they serve.<\/p>\n","protected":false},"author":[630],"featured_media":18132,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[582,425,595],"tags":[],"_links":{"self":[{"href":"https:\/\/business.wsu.edu\/edividend\/wp-json\/wp\/v2\/posts\/11148"}],"collection":[{"href":"https:\/\/business.wsu.edu\/edividend\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/business.wsu.edu\/edividend\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/business.wsu.edu\/edividend\/wp-json\/wp\/v2\/users\/630"}],"replies":[{"embeddable":true,"href":"https:\/\/business.wsu.edu\/edividend\/wp-json\/wp\/v2\/comments?post=11148"}],"version-history":[{"count":13,"href":"https:\/\/business.wsu.edu\/edividend\/wp-json\/wp\/v2\/posts\/11148\/revisions"}],"predecessor-version":[{"id":18784,"href":"https:\/\/business.wsu.edu\/edividend\/wp-json\/wp\/v2\/posts\/11148\/revisions\/18784"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/business.wsu.edu\/edividend\/wp-json\/wp\/v2\/media\/18132"}],"wp:attachment":[{"href":"https:\/\/business.wsu.edu\/edividend\/wp-json\/wp\/v2\/media?parent=11148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/business.wsu.edu\/edividend\/wp-json\/wp\/v2\/categories?post=11148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/business.wsu.edu\/edividend\/wp-json\/wp\/v2\/tags?post=11148"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/business.wsu.edu\/edividend\/wp-json\/wp\/v2\/author?post=11148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}