Guy, Alison and Banim, Maura. "Personal Collections: Women's clothing use and identity." Journal of Gender Studies, 9.3 (2000): 313

Though “Personal Collections” has no distinct connection to Sabrina or even the medium of film, it is a study of the relationship between women and their perception of clothing, which is largely the basis of the popularity of Audrey Hepburn among such women. She represented everything they hoped to be, in terms of style, and this remained with them throughout their lives (as Moseley discussed). The authors contend that clothing is often associated with negative experiences, particularly related to women’s gender identities; women are forever contained by a fear of the patriarchal system that can distort self-image and perception of the self and others. However, fashion can also offer the converse to this: it is the chance for freedom, experimentation, self-discovery. The study puts forth three different views of the self as projected through one’s clothing: “The woman I want to be,” “The woman I fear I could be,” and “The woman I am most of the time.”
Perceptions of Hepburn lie in the first category, “The woman I want to be.” Fans have aspirations of clothing in order to create an image perceived as successful: images that have already been realized in another capacity and seem achievable to at least some extent. In movies like Sabrina, Hepburn represents archetypes of feminine success, such as the transformation into an exotic sophisticate and Sabrina’s eventual winning of a husband. Yet while the aspirations may be standard, the authors hold that aspiring for such an image works as a form of rebellion and experimentation: women may actively engage with clothing to create an image that is consistent with aspects of their real or perceived identity. It is the yearning for this perceived identity that has played an enormous role in the continuous popularity of Hepburn’s films.

Moseley, Rachel. "She's Everybody's Dream Girl." The Observer online edition. March 7, 2004

Moseley, who is somewhat of a scholar on Hepburn and her effect on popular culture, discusses the actress’ resonance with “ordinary women,” an obsession that began in the 1950s and continues strongly to this day. The way that films can influence all aspects of one’s life is evident with the female response to Hepburn, particularly the interviews Moseley quotes with such ordinary women. Hepburn is described as being “modern because she was different, but still obtainable.” In the post-war period, she represented a historically specific time period: she was feminine liberation and modernity, all while remaining lady-like and suitable to the more containing “standards” of the day. Hepburn’s appearance in films was simply more possible than many other stars of the period. Even Givenchy’s designs, beginning with Sabrina, were deceitfully simple.

Though Moseley admits that Hepburn has never been historically associated with women’s liberation movements, her trademark style was marked with low-maintenance flair such as flat shoes and short haircuts, which appealed strongly to busy women in the mid 20th-century. Even qualities that would seem to inspire a backlash among women, such as her extraordinarily thin frame, were just seen as “part” of her, rather than something to be directly imitated. The goal was simply the recreation of elegance, which Hepburn exuded effortlessly throughout her career.