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​Illuminating the Black Experience in Internal Auditing

Online Exclusives Phebian L. Davis, PHD, Denise Dickins, PHD, CIA, CPA, Joseph Reid, PHD, CPA Apr 22, 2021

The stories of Black internal auditors shed light on the unique career challenges they face and the need for a more inclusive workplace.

​For most people, recognizing their unconscious tendencies to favor those most like them over others is difficult. In-group-out-group bias is typically based on observable traits that we tend to associate with certain behaviors. Big traits include race or gender, while more trivial traits might include height or sports team affiliation. Sometimes these biases help keep us safe, like the instinct to hide when we see someone brandish a weapon; but sometimes they prejudice our views. In a business context, in-group-out-group bias can create inequality by impacting how we evaluate others or allocate resources.

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Phebian L. Davis, PHD

Phebian L. Davis is clinical assistant professor of Accounting at Clemson University in Clemson, SC.​

Denise Dickins, PHD, CIA, CPA

Denise Dickins is a professor at East Carolina University in Greenville, NC. ​

Joseph Reid, PHD, CPA

Joseph Reid is an assistant professor at East Carolina University in Greenville, NC.