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AN EXPLORATORY STUDY OF SEXUAL BEHAVIOR IN ACCOUNTING FIRMS: DO MALE AND FEMALE CPAs INTERPRET SEXUAL HARASSMENT DIFFERENTLY?

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Abstract

This study investigated gender differences in the interpretation of “actionable” sexual harassment. Male and female respondents were placed in the role of the jury in scenarios based on actual federal court cases of alleged sexual harassment. The respondents were asked to determine the verdict and resulting punishment (if appropriate) of male defendants in six alleged sexual harassment incidents. In addition, male and female CPAs were asked whether they would prefer to have the alleged sexual harassment investigations handled internally (in-house) or externally. The results indicate that male CPAs are less apt to find a man guilty of sexual harassment as compared to female CPAs. In addition, female CPAs were more apt to want an in-house investigation of an alleged sexual harassment incident as compared to their male colleagues. These results are not surprising especially since CPA firms have more men in senior management and partner level positions than women.

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Address for Correspondence: Professor Dave Nichols, School of Accountancy, University of Mississippi, University MS 38677, USA.

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