Despite considerable investment in recruiting BIPOC auditors, underrepresentation persists within the profession. Gaining insight into the experiences and challenges faced by BIPOC auditors is essential for identifying and addressing barriers to inclusion. This study investigates the potential impact of anticipated discrimination on BIPOC auditors, focusing on coping mechanisms such as code-switching and its subsequent influence on work exhaustion and withdrawal. Our conceptual model includes six propositions, including the positive association between the anticipation of discrimination and the loss of psychological safety and the mediating effect of code-switching on work withdrawal and exhaustion. These propositions underscore the importance of cultivating inclusive work environments for minority auditors within auditing firms. Consequently, future research should explore the factors contributing to underrepresentation and potential interventions to foster diversity and inclusion. We anticipate that this research will serve as a valuable resource for practitioners, accounting academics, and educators alike.

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