Drs. Mark Nickerson, Lisa Walters, and So-Jin Yu recently collaborated on a study, "Are Madison and Jacob (Still) More Employable than Aaliyah and Xavier (in Public Accounting Firms)?"
The work appeared in the Journal of Applied Business and Economics, Volume 26, No. 3, an Australian Business Dean's Council listed journal.
The study evaluates the impact of the American Institute of Certified Public Accountants (AICPA) initiatives aimed at increasing diversity within the accounting profession and whether racial disparities persist in the accounting hiring process despite these efforts. By conducting a blind study using eight fictitious applicants of different races, genders, and resume qualities, the research found no overall difference in callback rates between Black and White candidates. However, when resume quality was considered, White candidates had an advantage. The study also provides practical recommendations for CPA firms and educational institutions to enhance diversity in the field.