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Articles on DEI & accounting

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BAHA DIYAROV
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DISCLAIMER:

The list below represents a preliminary selection of papers dealing with different aspects of diversity in accounting. This list cannot be considered to be fully inclusive and will be updated based on the suggestions coming in from the DEI Committee and EAA members.  The initial selection of the articles was based on the criteria: being a review article or editorial on the topic and/or focus on specific/unique diversity characteristics and/or recent (last 2-3- years) papers on the topic and/or paper impact (citations). Should you have any further suggestions of relevant papers satisfying the criteria above, please email to:  CONTACT FORM

 

General

  • Egan, M. (2021). Diversity, inclusion, and the opportunities for accounting research. Social and Environmental Accountability Journal, 41(3), 201-207. https://doi.org/10.1080/0969160X.2021.1943332
  • Egan, M., de Lima Voss, B., McGuigan, N., & Powell, L. (2024). Finding our voices – Exploring diversity, inclusion and accounting by the marginalised and managed diverse. Social and Environmental Accountability Journal, 44, 87-92. https://doi.org/10.1080/0969160X.2024.1234567
  • Ghio, A., Occhipinti, Z., & Verona, R. (2024). The consideration of diversity in the accounting literature: A systematic literature review. European Accounting Review, 1–25. https://doi.org/10.1080/09638180.2024.2330089
  • Kyriakidou, O., Kyriacou, O., Özbilgin, M., & Dedoulis, E. (2016). Equality, diversity and inclusion in accounting. Critical Perspectives on Accounting, 35, 1-12. https://doi.org/10.1016/j.cpa.2015.12.002
  • Özbilgin, M., Tatli, A., Ipek, G., & Sameer, M. (2016). Four approaches to accounting for diversity in global organisations. Critical Perspectives on Accounting, 35, 88-99. https://doi.org/10.1016/j.cpa.2015.11.002

Gender

  • Al-Shaer, H., & Zaman, M. (2016). Board gender diversity and sustainability reporting quality. Journal of Contemporary Accounting & Economics, 12(3), 210-222. https://doi.org/10.1016/j.jcae.2016.09.001
  • Gull, A. A., Nekhili, M., Nagati, H., & Chtioui, T. (2018). Beyond gender diversity: How specific attributes of female directors affect earnings management. The British Accounting Review, 50(3), 255-274. https://doi.org/10.1016/j.bar.2017.09.001
  • Hardies, K., & Khalifa, R. (2018). Gender is not “a dummy variable”: A discussion of current gender research in accounting. Qualitative Research in Accounting & Management, 15(3), 385–407. https://doi.org/10.1108/QRAM-09-2017-0084
  • Haynes, K. (2017). Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender. Critical Perspectives on Accounting, 43, 110–124. https://doi.org/10.1016/j.cpa.2016.06.004
  • Khlif, H., & Achek, I. (2017). Gender in accounting research: A review. Managerial Auditing Journal, 32(6), 627-655. https://doi.org/10.1108/MAJ-02-2016-1319

Cultural

 LGBTI

 Education

  • Casa Nova, S. P. D. C., Patino-Jacinto, R. A., & Macias, H. A. (2023). Diversity and equity in accounting education during COVID-19: Insights from Colombia. Issues in Accounting Education, 1-17. https://doi.org/10.2308/ISSUES-2023-001
  • Ghio, A., McGuigan, N., Stewart, O. J., Tharapos, M., & Wood, L. I. (2023b). Diversity, equity, and social justice in accounting education. Issues in Accounting Education, 38(1), 1–5. https://doi.org/10.2308/ISSUES-2023-005

 Accounting profession

  • Anderson-Gough, F., Edgley, C., Robson, K., & Sharma, N. (2022). Organizational responses to multiple logics: Diversity, identity and the professional service firm. Accounting, Organizations and Society, 103, 101336. https://doi.org/10.1016/j.aos.2022.101336
  • Annisette, M. (2003). The colour of accountancy: Examining the salience of race in a professionalisation project. Accounting, Organizations and Society, 28(7-8), 639–674. https://doi.org/10.1016/S0361-3682(02)00030-2
  • Cameran, M., Ditillo, A., & Pettinicchio, A. (2018). Audit team attributes matter: How diversity affects audit quality. European Accounting Review, 27(4), 595-621. https://doi.org/10.1080/09638180.2017.1282426
  • Edgley, C., Sharma, N., & Anderson-Gough, F. (2016). Diversity and professionalism in the Big Four firms: Expectation, celebration and weapon in the battle for talent. Critical Perspectives on Accounting, 35, 13-34. https://doi.org/10.1016/j.cpa.2015.05.005

Accounting academia

  • Ballas, A., & Theoharakis, V. (2003). Exploring diversity in accounting through faculty journal perceptions. Contemporary Accounting Research, 20(4), 619-644. https://doi.org/10.1506/J1M4-RU74-RN0X-G7Q7
  • Dhanani, A., & Jones, M. J. (2017). Editorial boards of accounting journals: Gender diversity and internationalisation. Accounting, Auditing & Accountability Journal, 30(5), 1008-1040. https://doi.org/10.1108/AAAJ-03-2015-1990
  • Galizzi, G., McBride, K., & Siboni, B. (2024). Patriarchy persists: Experiences of barriers to women’s career progression in Italian accounting academia. Critical Perspectives on Accounting, 99, 102625. https://doi.org/10.1016/j.cpa.2024.102625
  • Komori, N. (2015). Beneath the globalization paradox: Towards the sustainability of cultural diversity in accounting research. Critical Perspectives on Accounting, 26, 141-156. https://doi.org/10.1016/j.cpa.2014.02.001
  • de Lima, J. P. R., de Castro Casa Nova, S. P., & de Oliveira Vendramin, E. (2024). Sexist academic socialization and feminist resistance: (De)constructing women’s (dis)placement in Brazilian accounting academia. Critical Perspectives on Accounting, 99, 102600. https://doi.org/10.1016/j.cpa.2024.102600
  • Tanima, F., & George, S. (2024). When the personal is political: Sharing our lived experiences as women of colour in academia. Social and Environmental Accountability Journal, 44(2). https://doi.org/10.1080/0969160X.2024.1234567
  • Cameran, M., Campa, D., Gabbioneta, C., & Pettinicchio, A. (2024). Do Ethnic Minority Audit Partners Face Discrimination? Evidence From the Australian Audit Market. Journal of Accounting, Auditing & Finance, https://journals.sagepub.com/doi/abs/10.1177/0148558X241230117