Gender bias and career advancement: are top management audit professionals affected by gendering effects?

Abstract

Women are underrepresented in audit firms' upper-management positions. This research thesis investigates how gender dynamics shape career trajectories in audit firms, focusing on the experiences of top management women professionals. Although the audit profession emphasizes objectivity and meritocracy, hidden structural and cultural forces still shape both access to leadership and the ability to sustain it. Using a qualitative and exploratory research design through ten semi-structured interviews with professionals from medium and large audit firms in Belgium and Luxembourg, is by no means random: it allowed in-depth analysis, giving the selected participants the freedom to speak openly on the topic. The research explores whether gendered barriers persist, evolve, or dissipate at upper-management, and examines how initiatives such as mentorship are experienced by those they are intended to support. The findings reveal that career progression to top management in medium and large audit firms remains shaped by structural, cultural and interpersonal gendered dynamics. While promotions appear merit-based, male-dominated cultures, biased evaluations and work-life challenges (particularly the motherhood penalty) constrain women's advancement. Barriers such as the glass ceiling persist despite Certified Auditor certification, with gendered client relationships, limited mobility, and insufficient mentorship compounding difficulties. Ultimately, unwritten norms and organizational barriers continue to restrict women's access to leadership, highlighting the need for systemic, culturally informed reforms. This research advances academic and professional debates by offering a context-sensitive view of gender in audit leadership, showing that true equity requires redefining how merit, leadership, and professional value are understood and rewarded, beyond representation or policy compliance. In conclusion, it highlights that genuine equity in audit firms requires systemic and cultural change beyond formal policies. Lasting progress depends on reshaping organizational culture, addressing relational dynamics, and broadening definitions of professional success, offering guidance for creating more transparent and inclusive career pathways in a male-dominated profession.