Ethnic Diversity at the Big Four : What are the experiences of foreign authorized auditors regarding ethnic diversity and inclusion at the workplace?

Abstract: Background/Problematization: The auditing industry has for a long time been, and is still, characterized by homogeneity and long educational requirements which in turn creates barriers for ethnic minorities to enter the auditing industry and to advance. Purpose: The purpose of this study is to explore how authorized auditors with a different ethnicity than Swedish have experienced their workplace regarding the diversity and inclusiveness that is stated in the sustainability- and annual reports. Methodology: The study relies on a qualitative research method with an abductive approach. The narrative interviews were conducted with 6 authorized auditors of another ethnicity than Swedish who have at least 10 years of experience. When analyzing the gathered data, a thematic analysis has been used. Findings: The findings of this study imply that regardless of ethnicity, all employees at the Big Four have the same opportunities and possibilities. This is due to the societal development and the meritocratic system that exist in the auditing industry. The findings also indicate that the sustainability- and annual reports do not cover the concept of ethnicity in depth but only cursory.