Who makes partner in Big 4 audit firms? – Evidence from Germany

Benedikt Downar · Jürgen Ernstberger · Christopher W. Koch

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Gender Diversity and Inequality Auditing, Earnings Management, Governance Management and Organizational Studies

Abstract

This study investigates who makes partner in Big 4 audit firms. Building on prior qualitative research, we conduct the first large scale study using archival data to examine the incremental importance of different individual auditor characteristics for making partner. For our analyses, we collect information on German auditors from a business-oriented social network site. We conduct a longitudinal analysis for a cohort of Big 4 senior managers and directors to identify determinants of making partner. We find that economic capital, social capital, and institutionalized cultural capital matter for making partner. Further, we find that female and foreign auditors are less likely to become partner than their counterparts. In addition, we perform a cross-sectional analysis using a larger sample of auditors to identify the distinct characteristics of Big 4 partners compared to Big 4 senior managers, Big 4 directors, and non-Big 4 partners, and find results consistent with the longitudinal analysis.

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References

1956The Presentation of Self in Everyday Life.1998Social Capital, Intellectual Capital, and the Organizational Advantage 1989A Social Psychologist Discovers Chicago Sociology 2000The Network Structure Of Social Capital 1997Earnings management to avoid earnings decreases and losses 2017Building a Network Theory of Social Capital 2014A review of archival auditing research 1999Earnings Management to Exceed Thresholds

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