The Diversity, Equity and Inclusion Journey in the Accounting Profession: What Research Tells Us

Bonnie Buol Ruszczyk (like “rustic” without the “t”) is the founder and owner of bbr companies where she serves as an outsourced marketing director and growth consultant for professional services firms nationwide. Additionally, as a Cornell-certified diversity, equity and inclusion consultant, she conducts training and helps firms start and expand successful DEI programs. Finally, she recently acquired the Accounting MOVE Project, the only annual benchmarking research and advocacy report that equips accounting and advisory firms to detect, develop and drive competitive advantages from diversity initiatives and trends. Since 2010, MOVE has measured both demographic data and workplace culture to understand what works now, in today’s economy, to advance women and other underrepresented groups in accounting firm leadership.

Ms. Johnson is a CPA, CFF, CGMA and holds an MBA from Pepperdine University. Prior to joining J.S. Held she held positions such as CEO where she provided services as an expert witness in forensic accounting and litigation support, and Vice President of Financial Planning & Analysis enabling her to sharpen accounting skills critical to providing financial litigation support. Ms. Johnson is also an Adjunct Professor of Accounting at California State University, San Bernardino and Long Beach, The University of Redlands, and The University of California Riverside. She is also a current member of AICPA and CalCPA’s Forensic Services Section, AICPA’s Relations with Judiciary Subcommittee, and currently serves as a member of the California Board of Accountancy Enforcement Advisory Committee. Other community involvement include: Chair for CalCPA’s Diversity, Equity and Inclusion Commission and Vice President of the Alliance of Black Women Accountants.

Claire Costin received her Ph.D. from the University of Texas at San Antonio. She received her Masters in Business Administration (MBA) from St. Edward’s University in Austin, Texas and her Bachelor’s of Music in piano performance from the University of Texas at Austin. Claire’s dissertation is about the impact of social capital on earnings management, and she is interested in how cultural factors affect managerial decision-making. She is working on several projects related to implicit bias and how it affects accounting professionals. Prior to pursuing her Ph.D., Claire worked in practice as an auditor in Austin and remains a licensed CPA in the state of Texas. She is also a member of the Association of Certified Fraud Examiners (ACFE). Her teaching interests are in the areas of financial accounting, auditing and forensic accounting, and she enjoys sharing her researching findings with students and engaging them in conversations about how human behavior impacts the accounting profession.