Jenna Burke, Rani Hoitash, Udi Hoitash
The CPA Journal,Vol. 89, Issue 2, Pages: 13-14.
The research, forthcoming in Auditing: A Journal of Practice and Theory, is enabled by a new rule from the PCAOB that requires CPA firms to disclose the name of the partner in charge of each public company audit. Gender, Education, and Social Connections Although an estimated 50% of CPA firm employees are female, reported data shows that women make up only 17% of public company audit partners (Exhibit 1). Whether Form AP will have a longterm impact on the performance of audits or the retention of auditors remains to be seen, but this first year of data provides a baseline for investors and others interested in understanding more about who leads the audits of public companies and whether this population will change over time. Jenna Burke, PhD, CPA, is an assistant professor at the University of Colorado Denver.