Footnote:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 3, 2015 erstellt
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Description:
We investigate labor-market discrimination in CPA firms based on physical appearance, and we find that accountants in managerial positions prefer to hire attractive candidates. This beauty premium is larger in the four big CPA firms ("Big 4") and can be explained by the perception that attractive candidates possess essential traits for becoming a successful accountant