This study investigates who makes partner in Big 4 audit firms. Building on prior qualitative research, we conduct the first large scale study using archival data to examine the incremental importance of different individual auditor characteristics for making partner. For our analyses, we collect information on German auditors from a business-oriented social network site. We conduct a longitudinal analysis for a cohort of Big 4 senior managers and directors to identify determinants of making partner. We find that economic capital, social capital, and institutionalized cultural capital matter for making partner. Further, we find that female and foreign auditors are less likely to become partner than their counterparts. In addition, we perform a cross-sectional analysis using a larger sample of auditors to identify the distinct characteristics of Big 4 partners compared to Big 4 senior managers, Big 4 directors, and non-Big 4 partners, and find results consistent with the longitudinal analysis.

本研究调查了四大会计师事务所的合伙人是谁。在先前的定性研究的基础上，我们使用档案数据进行了第一次大规模研究，以检查不同审计师个人特征对合作伙伴的增量重要性。为了进行分析，我们从面向商业的社交网站收集了有关德国审计师的信息。我们对四大高级管理人员和董事进行纵向分析，以确定选择合作伙伴的决定因素。我们发现经济资本、社会资本和制度化的文化资本对于合作伙伴很重要。此外，我们发现女性和外国审计师比同行更不可能成为合伙人。此外，