{"id":"https://openalex.org/W3164055375","doi":"https://doi.org/10.16930/2237-766220213147","title":"(In)Equality regimes in auditing: are we allowed to bring our true selves to work?","display_name":"(In)Equality regimes in auditing: are we allowed to bring our true selves to work?","publication_year":2021,"publication_date":"2021-02-26","ids":{"openalex":"https://openalex.org/W3164055375","doi":"https://doi.org/10.16930/2237-766220213147","mag":"3164055375"},"language":"en","primary_location":{"id":"doi:10.16930/2237-766220213147","doi":"https://doi.org/10.16930/2237-766220213147","is_oa":true,"landing_page_url":"https://doi.org/10.16930/2237-766220213147","pdf_url":"https://revista.crcsc.org.br/index.php/CRCSC/article/download/3147/2244","source":{"id":"https://openalex.org/S4210217948","display_name":"Revista Catarinense da Ci\u00eancia Cont\u00e1bil","issn_l":"1808-3781","issn":["1808-3781","2237-7662"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","latindex"],"host_organization":"https://openalex.org/P4310312315","host_organization_name":"Conselho Regional de Contabilidade de Santa Catarina","host_organization_lineage":["https://openalex.org/P4310312315"],"host_organization_lineage_names":["Conselho Regional de Contabilidade de Santa Catarina"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Catarinense da Ci\u00eancia Cont\u00e1bil","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://revista.crcsc.org.br/index.php/CRCSC/article/download/3147/2244","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010658202","display_name":"Jo\u00e3o Paulo Resende de Lima","orcid":"https://orcid.org/0000-0002-4703-2603","observed_orcids":["https://orcid.org/0000-0002-4703-2603"]},"institutions":[{"id":"https://openalex.org/I17974374","display_name":"Universidade de S\u00e3o Paulo","ror":"https://ror.org/036rp1748","country_code":"BR","type":"education","lineage":["https://openalex.org/I17974374"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Jo\u00e3o Paulo Resende de Lima","raw_affiliation_strings":["Universidade de S\u00e3o Paulo"],"raw_orcid":"https://orcid.org/0000-0002-4703-2603","affiliations":[{"raw_affiliation_string":"Universidade de S\u00e3o Paulo","institution_ids":["https://openalex.org/I17974374"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5049668382","display_name":"S\u00edlvia Pereira de Castro Casa Nova","orcid":"https://orcid.org/0000-0003-1897-4359","observed_orcids":["https://orcid.org/0000-0003-1897-4359","https://orcid.org/0000-0003-4953-5260"]},"institutions":[{"id":"https://openalex.org/I17974374","display_name":"Universidade de S\u00e3o Paulo","ror":"https://ror.org/036rp1748","country_code":"BR","type":"education","lineage":["https://openalex.org/I17974374"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Silvia Pereira de Castro Casa Nova","raw_affiliation_strings":["Universidade de S\u00e3o Paulo"],"raw_orcid":"https://orcid.org/0000-0003-1897-4359","affiliations":[{"raw_affiliation_string":"Universidade de S\u00e3o Paulo","institution_ids":["https://openalex.org/I17974374"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5014144373","display_name":"Ricardo Gon\u00e7alves de Sales","orcid":"https://orcid.org/0000-0002-0075-6284","observed_orcids":["https://orcid.org/0000-0002-0075-6284"]},"institutions":[{"id":"https://openalex.org/I17974374","display_name":"Universidade de S\u00e3o Paulo","ror":"https://ror.org/036rp1748","country_code":"BR","type":"education","lineage":["https://openalex.org/I17974374"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Ricardo Gon\u00e7alves de Sales","raw_affiliation_strings":["Universidade de S\u00e3o Paulo"],"raw_orcid":"https://orcid.org/0000-0002-0075-6284","affiliations":[{"raw_affiliation_string":"Universidade de S\u00e3o Paulo","institution_ids":["https://openalex.org/I17974374"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5112792146","display_name":"Simone Cristina Dantas Miranda","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I17974374","display_name":"Universidade de S\u00e3o Paulo","ror":"https://ror.org/036rp1748","country_code":"BR","type":"education","lineage":["https://openalex.org/I17974374"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Simone Cristina Dantas Miranda","raw_affiliation_strings":["Universidade de S\u00e3o Paulo"],"raw_orcid":"https://orcid.org/0000-0002-4703-2603","affiliations":[{"raw_affiliation_string":"Universidade de S\u00e3o Paulo","institution_ids":["https://openalex.org/I17974374"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I17974374"],"apc_list":null,"apc_paid":null,"fwci":3.4546,"has_fulltext":true,"cited_by_count":13,"citation_normalized_percentile":{"value":0.91899013,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"20","issue":null,"first_page":"e3147","last_page":"e3147"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11047","display_name":"Gender Diversity and Inequality","score":1.0,"subfield":{"id":"https://openalex.org/subfields/3318","display_name":"Gender Studies"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11047","display_name":"Gender Diversity and Inequality","score":1.0,"subfield":{"id":"https://openalex.org/subfields/3318","display_name":"Gender Studies"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10726","display_name":"Career Development and Diversity","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3202","display_name":"Applied Psychology"},"field":{"id":"https://openalex.org/fields/32","display_name":"Psychology"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13911","display_name":"Employment, Labor, and Gender Studies","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1410","display_name":"Industrial relations"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.45100000500679016},{"id":"https://openalex.org/keywords/gender-inequality","display_name":"gender inequality","score":0.4880000054836273},{"id":"https://openalex.org/keywords/intersectionality","display_name":"intersectionality","score":0.7929999828338623},{"id":"https://openalex.org/keywords/big-4-auditors","display_name":"Big 4 auditors","score":0.6480000019073486},{"id":"https://openalex.org/keywords/professional-development","display_name":"professional development","score":0.4189999997615814},{"id":"https://openalex.org/keywords/diversity-practices","display_name":"diversity practices","score":0.37400001287460327}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.4551522433757782},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3933490812778473},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3263295292854309}],"mesh":[],"locations_count":7,"locations":[{"id":"doi:10.16930/2237-766220213147","doi":"https://doi.org/10.16930/2237-766220213147","is_oa":true,"landing_page_url":"https://doi.org/10.16930/2237-766220213147","pdf_url":"https://revista.crcsc.org.br/index.php/CRCSC/article/download/3147/2244","source":{"id":"https://openalex.org/S4210217948","display_name":"Revista Catarinense da Ci\u00eancia Cont\u00e1bil","issn_l":"1808-3781","issn":["1808-3781","2237-7662"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","latindex"],"host_organization":"https://openalex.org/P4310312315","host_organization_name":"Conselho Regional de Contabilidade de Santa Catarina","host_organization_lineage":["https://openalex.org/P4310312315"],"host_organization_lineage_names":["Conselho Regional de Contabilidade de Santa Catarina"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Catarinense da Ci\u00eancia Cont\u00e1bil","raw_type":"journal-article"},{"id":"doi:10.16930/2237-7662202131471","doi":"https://doi.org/10.16930/2237-7662202131471","is_oa":true,"landing_page_url":"https://doi.org/10.16930/2237-7662202131471","pdf_url":"https://revista.crcsc.org.br/index.php/CRCSC/article/download/3147/2244/9813","source":{"id":"https://openalex.org/S4210217948","display_name":"Revista Catarinense da Ci\u00eancia Cont\u00e1bil","issn_l":"1808-3781","issn":["1808-3781","2237-7662"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","latindex"],"host_organization":"https://openalex.org/P4310312315","host_organization_name":"Conselho Regional de Contabilidade de Santa Catarina","host_organization_lineage":["https://openalex.org/P4310312315"],"host_organization_lineage_names":["Conselho Regional de Contabilidade de Santa Catarina"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Catarinense da Ci\u00eancia Cont\u00e1bil","raw_type":"journal-article"},{"id":"doi:10.16930/2237-7662202131472","doi":"https://doi.org/10.16930/2237-7662202131472","is_oa":true,"landing_page_url":"https://doi.org/10.16930/2237-7662202131472","pdf_url":"https://revista.crcsc.org.br/index.php/CRCSC/article/download/3147/2243/9812","source":{"id":"https://openalex.org/S4210217948","display_name":"Revista Catarinense da Ci\u00eancia Cont\u00e1bil","issn_l":"1808-3781","issn":["1808-3781","2237-7662"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","latindex"],"host_organization":"https://openalex.org/P4310312315","host_organization_name":"Conselho Regional de Contabilidade de Santa Catarina","host_organization_lineage":["https://openalex.org/P4310312315"],"host_organization_lineage_names":["Conselho Regional de Contabilidade de Santa Catarina"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Catarinense da Ci\u00eancia Cont\u00e1bil","raw_type":"journal-article"},{"id":"pmh:003029889","doi":null,"is_oa":true,"landing_page_url":"https://revista.crcsc.org.br/index.php/CRCSC/article/view/3147/2243","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"instacron:USP","raw_type":"info:eu-repo/semantics/publishedVersion"},{"id":"pmh:oai:dialnet.unirioja.es:ART0001461799","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=7925347","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Catarinense da Ci\u00eancia Cont\u00e1bil, ISSN 1808-3781, N\u00ba. 20, 2021","raw_type":"text (article)"},{"id":"pmh:oai:doaj.org/article:7342d6a8b20b4266aa39f2c34c355347","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/7342d6a8b20b4266aa39f2c34c355347","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Catarinense da Ci\u00eancia Cont\u00e1bil, Vol 20 (2021)","raw_type":"article"},{"id":"pmh:oai:redalyc.org:477565816002","doi":null,"is_oa":false,"landing_page_url":"https://www.redalyc.org/articulo.oa?id=477565816002","pdf_url":null,"source":{"id":"https://openalex.org/S4377196100","display_name":"Redalyc (Universidad Aut\u00f3noma del Estado de M\u00e9xico)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I179647637","host_organization_name":"Universidad Aut\u00f3noma del Estado de M\u00e9xico","host_organization_lineage":["https://openalex.org/I179647637"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Catarinense da Ci\u00eancia Cont\u00e1bil (Brasil) Vol.20","raw_type":"art\u00edculo cient\u00edfico"}],"best_oa_location":{"id":"doi:10.16930/2237-766220213147","doi":"https://doi.org/10.16930/2237-766220213147","is_oa":true,"landing_page_url":"https://doi.org/10.16930/2237-766220213147","pdf_url":"https://revista.crcsc.org.br/index.php/CRCSC/article/download/3147/2244","source":{"id":"https://openalex.org/S4210217948","display_name":"Revista Catarinense da Ci\u00eancia Cont\u00e1bil","issn_l":"1808-3781","issn":["1808-3781","2237-7662"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","latindex"],"host_organization":"https://openalex.org/P4310312315","host_organization_name":"Conselho Regional de Contabilidade de Santa Catarina","host_organization_lineage":["https://openalex.org/P4310312315"],"host_organization_lineage_names":["Conselho Regional de Contabilidade de Santa Catarina"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Catarinense da Ci\u00eancia Cont\u00e1bil","raw_type":"journal-article"},"sustainable_development_goals":[{"score":1.0,"id":"https://metadata.un.org/sdg/10","display_name":"Reduced inequalities"},{"score":0.6025999784469604,"id":"https://metadata.un.org/sdg/5","display_name":"Gender equality"},{"score":0.47620001435279846,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3164055375.pdf","grobid_xml":"https://content.openalex.org/works/W3164055375.grobid-xml"},"referenced_works_count":46,"referenced_works":["https://openalex.org/W431738551","https://openalex.org/W622575357","https://openalex.org/W1514824442","https://openalex.org/W1888700189","https://openalex.org/W1902923661","https://openalex.org/W1969553593","https://openalex.org/W1974069992","https://openalex.org/W2002213000","https://openalex.org/W2005940437","https://openalex.org/W2009625433","https://openalex.org/W2043141338","https://openalex.org/W2045508192","https://openalex.org/W2069880740","https://openalex.org/W2072035377","https://openalex.org/W2079847764","https://openalex.org/W2080285879","https://openalex.org/W2081605412","https://openalex.org/W2082924303","https://openalex.org/W2093577364","https://openalex.org/W2094133796","https://openalex.org/W2096731204","https://openalex.org/W2130250279","https://openalex.org/W2135172920","https://openalex.org/W2135807930","https://openalex.org/W2138973979","https://openalex.org/W2157575990","https://openalex.org/W2191851235","https://openalex.org/W2263411032","https://openalex.org/W2469750046","https://openalex.org/W2520419155","https://openalex.org/W2555495957","https://openalex.org/W2563784891","https://openalex.org/W2604359515","https://openalex.org/W2746802578","https://openalex.org/W2790137448","https://openalex.org/W2803284742","https://openalex.org/W2803367021","https://openalex.org/W2888623700","https://openalex.org/W2908496931","https://openalex.org/W2938968023","https://openalex.org/W2940154703","https://openalex.org/W2942155383","https://openalex.org/W3124786523","https://openalex.org/W3173290269","https://openalex.org/W4236158410","https://openalex.org/W6631724511"],"related_works":["https://openalex.org/W7009636842","https://openalex.org/W3164521164","https://openalex.org/W7120703190","https://openalex.org/W7119568364","https://openalex.org/W7038156119","https://openalex.org/W6998834468","https://openalex.org/W4395478467","https://openalex.org/W7120516354","https://openalex.org/W2991062489","https://openalex.org/W7219962971"],"abstract_inverted_index":{"A":[0],"literatura":[1,145],"sobre":[2,146,152],"diversidade":[3,147],"na":[4],"\u00e1rea":[5],"de":[6,43,72,82,84,92,96,101,121,139,155,160,168],"contabilidade":[7],"demonstra":[8],"o":[9,24,79],"fen\u00f4meno":[10],"da":[11],"superinclus\u00e3o,":[12],"focando":[13],"geralmente":[14],"nas":[15,27,52],"experi\u00eancias":[16,28],"das":[17,29,112,125,166],"mulheres":[18,30],"como":[19,61],"categoria":[20,135],"universal.":[21],"No":[22],"entanto,":[23],"foco":[25],"est\u00e1":[26],"brancas.":[31],"Neste":[32],"texto,":[33],"argumentamos":[34],"que":[35,88,130],"a":[36,69,90,134,144,150,153],"teoria":[37,50],"interseccional":[38],"\u00e9":[39,48],"uma":[40,49,99,163],"forma":[41],"poss\u00edvel":[42],"abordar":[44],"essa":[45],"quest\u00e3o,":[46],"pois":[47],"baseada":[51],"intera\u00e7\u00f5es":[53,66],"entre":[54],"sexo,":[55],"g\u00eanero,":[56],"ra\u00e7a/etnia":[57],"e":[58,60,64,110,127],"sexualidade":[59],"esses":[62],"elementos":[63],"suas":[65],"d\u00e3o":[67],"origem":[68],"um":[70],"\u201cregime":[71],"desigualdade\u201d.":[73],"Adotando":[74],"este":[75],"referencial,":[76],"pretendemos":[77],"compreender":[78],"desenvolvimento":[80],"profissional":[81],"membros":[83],"grupos":[85,156],"n\u00e3o":[86],"hegem\u00f4nicos":[87],"alcan\u00e7aram":[89],"posi\u00e7\u00e3o":[91],"s\u00f3cios":[93,109],"em":[94,107,158],"firmas":[95,159],"auditoria.":[97],"Adotamos":[98],"abordagem":[100],"pesquisa":[102],"qualitativa,":[103],"conduzindo":[104],"seis":[105],"entrevistas":[106],"profundidade":[108],"s\u00f3cias":[111],"Big":[113],"Four.":[114],"Analisamos":[115],"nossas":[116],"evid\u00eancias":[117],"usando":[118],"as":[119],"categorias":[120],"Acker":[122],"(2006)":[123],"\u201cbases":[124],"desigualdades\u201d":[126],"\u201cprocessos":[128],"organizadores":[129],"produzem":[131],"desigualdade\u201d,":[132],"propondo":[133],"emp\u00edrica":[136],"\u201c(in)alter\u00e1veis":[137],"regimes":[138],"desigualdade?\u201d":[140],"Este":[141],"trabalho":[142],"amplia":[143],"ao":[148],"aprofundar":[149],"discuss\u00e3o":[151],"inclus\u00e3o":[154],"minorit\u00e1rios":[157],"auditoria,":[161],"trazendo":[162],"vis\u00e3o":[164],"latino-americana":[165],"pr\u00e1ticas":[167],"diversidade..":[169]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":8},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2021-06-07T00:00:00"}
