Author

Edward M. Watts

Articles

Journal of Accounting Research

Diversity Washing

Introduction Diversity washing happens when firms claim they are committed to diversity, equity, and inclusion (DEI), but their hiring practices do not reflect these commitments. This study assesses the prevalence of ‘diversity washing’ in company financial reports and its implications on shareholders and regulators.  The study evaluated over 1.4 million financial and DEI-related disclosures of…

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