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"Some people claim there's a woman to blame": Gender sentencing disparity in male-dominated professions: evidence from AICPA infraction data
In: Gender in management: an international journal, Band 33, Heft 1, S. 30-49
ISSN: 1754-2421
Purpose
The purpose of this study is to investigate gender-based punishment bias in the type and severity of punishments imposed on a male-dominated profession using the accounting profession as a proxy.
Design/methodology/approach
Data were hand-collected from the population of certified public accountants disciplined for violations of the Code of Professional Conduct. Disciplinary actions were obtained from the American Institute of Certified Public Accountant's website. A total of 404 observations were obtained for the study over a five-year period from January 2009 through June 2015, comprising the population of the captured infractions committed during this time frame.
Findings
Women are punished more harshly than men for equivalent infractions; the disparity in punishment between women and men increases with the severity of the infraction.
Originality/value
This paper answers the call by Wren (2006) for an increased examination of workplace punishment's relationship to gender using real-world scenarios and data. This study provides empirical evidence of the gender-based punishment bias, which calls into question the neutrality of workplace punishment as executed by a male-dominated profession.
Non-Standard Errors
In: Journal of Finance Forthcoming
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