Determinant Factors for the Dearth of Hispanic CPAs

• In Event: TLC, Diversity, and Gender Issues/Worklife Balance

Abstract

The accounting profession has attempted to address the underrepresentation of minority CPA accountants for many years. To this end, organizations such as AICPA, NABA, ALPFA and the Ph.D. Project have provided different types of support to alleviate the problem. However, the numbers are still disturbingly low. This is particularly true for Hispanic accountants. Therefore, the purpose of this study was to examine the factors for the dearth of Hispanic CPAs. While the results indicate that gender, exam affordability, and having a CPA family member are positively associated with the likelihood of being a CPA, the 150-hour requirement was not perceived as a hindrance for certification. In addition, Hispanic accountants perceive that employer incentives play a significant role in becoming a CPA.

Authors

• Helen G. Gabre, Alabama A&M University

• Dale L Flesher, University of Mississippi

• Frank Ross, Howard University