We use large detailed data on individual auditor employment to examine the antecedents of turnover decisions and subsequent career paths of diverse individuals in public accounting – namely women and racial minority groups (Asian, Black, and Hispanic). Consistent with the principle of...

Upper echelon theory posits that defining, executing, and overseeing an organization’s strategy is a shared activity among top executive teams. Based upon this perspective, we explore whether greater turnover among the members of a firms’ top executive group other than those with direct...