...Helen L. Brown-Liburd; Alessandro Ghio; Andrea Alston Roberts SYNOPSIS This essay sets the stage for the papers in this special issue by illustrating the ongoing challenges related to diversity, equity, inclusion and belonging (DEIB) in accounting. Although DEIB appears to be gaining momentum...

... 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. We...

... or gender, often referring to these individuals as “diversity hires.” Forum language also states that candidates from historically marginalized communities face discrimination in this process. Importantly, we find that toxic communication negatively impacts candidates’ views of DEI within the accounting...

...Loreal Jiles; Qi Duong (Susie); Roopa Venkatesh SYNOPSIS To address talent attraction and retention challenges with respect to diverse talent in the accounting profession, this study examines the intersection of neurodiversity and the accounting employment experience. Through interviews and online...

...Sebastian Oelrich; Nicole Siebold; Klemens Ketelhut SYNOPSIS Diversity has emerged as a topic of increasing organizational and legislative relevance. Despite forming a burgeoning research field in accounting, little is known about how organizations respond to diversity disclosure legislation...

...Elizabeth N. Cowle; Michelle A. Draeger; Kecia W. Smith SYNOPSIS The accounting profession suffers from diversity, equity, inclusion, and belonging (DEIB) deficiencies. Although the largest accounting firms have touted their investments in diversity efforts, the extent to which firms have invested...

...Fiona Anderson-Gough; Carla Edgley; Keith Robson; Nina Sharma SYNOPSIS While accounting firms are facing recruitment and retention problems, regulatory bodies are calling for efforts to improve diversity to be more effective, especially at senior levels. In this paper, we discuss “merit...

...Robert Felix; Mikhail Pevzner; Mengxin Zhao SYNOPSIS We examine the effect of audit committees' cultural diversity, as measured through ancestral cultural diversity of audit committee members, on firms' financial reporting quality. We find that audit committee cultural diversity is associated...