Despite the controversy regarding quot;glass ceilingquot; effects for women and the specific concern expressed by large CPA firms over their inability to retain women in senior positions, there is little empirical evidence regarding why women partners and managers leave public accounting. In...

To contribute to the PCAOB project on risk assessment in financial statement audits, we draw on the academic literature to offer insights and conclusions on the risk-assessment process. We use the PCAOB's (2005) recent briefing paper on risk assessment as the organizing framework for our...