Abstract
Federal discrimination laws have defined two distinct types of activity that constitute sexual harassment – "hostile environment" and "quid pro quo." The Civil Rights Act of 1991 and more recent Supreme Court rulings make it easier for workers to win lawsuits claiming they were sexually harassed in the work environment.
While the public accounting profession continues to address gender-related problems, it remains vulnerable to claims of sexual harassment. In an attempt to better understand the underlying risk the public accounting profession faces, this study focuses on identifying (1) the extent of sexual harassment in the public accounting profession, (2) the type of harassing behavior that is most common, and (3) where the harassment occurs.
The research questions are addressed through a survey of female public accounting professionals who are members of the American Institute of Certified Public Accountants (AICPA). Their responses provide evidence that public accounting firms are exposed to significant internal risk. Sexual harassment and a sense of frustration in coping with this issue is evident in the data.
Public accounting firms and their respective clients must pause and evaluate their working environment. The responsibility to design and establish a business atmosphere that will encourage and maintain professional relationships between colleagues lies with these firms.
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Stanko, B.B., Schneider, M. Sexual Harassment in the Public Accounting Profession?. Journal of Business Ethics 18, 185–200 (1999). https://doi.org/10.1023/A:1005911702937
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DOI: https://doi.org/10.1023/A:1005911702937