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Employment and remuneration of Irish chartered accountants : evidence of gender differences

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  • Niamh Brennan
  • Patrick Nolan

Abstract

Literature on gender based salary differentials has proliferated in recent years but there have been few studies on salary differentials in the accounting profession. This paper examines factors influencing remuneration of Irish chartered accountants. Responses to the Leinster Society of Chartered Accountants (LSCA) annual salary survey in 1995 and 1996 were analysed. Employee-related and employer-related factors influencing remuneration were examined including Gender, Work experience, Level of responsibility, Employment contract and Size and Industry. Gender was a significant explanatory variable in explaining differences in salaries paid to employees working in non-audit businesses. Gender, however, was not found to be significant in explaining differences in salaries paid in audit practices. As partners in auditing firms are not included in this research (because partners do not earn a salary) this finding must be interpreted cautiously.

Suggested Citation

  • Niamh Brennan & Patrick Nolan, 1998. "Employment and remuneration of Irish chartered accountants : evidence of gender differences," Open Access publications 10197/2910, Research Repository, University College Dublin.
  • Handle: RePEc:rru:oapubs:10197/2910
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    File URL: http://hdl.handle.net/10197/2910
    File Function: Open Access version, 1998
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    References listed on IDEAS

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    1. Hodson, Randy, 1983. "Workers' Earnings and Corporate Economic Structure," Elsevier Monographs, Elsevier, edition 1, number 9780123517807.
    2. Pugel, Thomas A, 1980. "Profitability, Concentration and the Interindustry Variation in Wages," The Review of Economics and Statistics, MIT Press, vol. 62(2), pages 248-253, May.
    3. Watts, Martin & Rich, Judith, 1993. "Occupational Sex Segregation in Britain, 1979-1989: The Persistence of Sexual Stereotyping," Cambridge Journal of Economics, Oxford University Press, vol. 17(2), pages 159-177, June.
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    6. Light, Audrey & Ureta, Manuelita, 1995. "Early-Career Work Experience and Gender Wage Differentials," Journal of Labor Economics, University of Chicago Press, vol. 13(1), pages 121-154, January.
    7. O'Neill, June & Polachek, Solomon, 1993. "Why the Gender Gap in Wages Narrowed in the 1980s," Journal of Labor Economics, University of Chicago Press, vol. 11(1), pages 205-228, January.
    8. Krueger, Alan B & Summers, Lawrence H, 1988. "Efficiency Wages and the Inter-industry Wage Structure," Econometrica, Econometric Society, vol. 56(2), pages 259-293, March.
    9. Erica L. Groshen, 1991. "The Structure of the Female/Male Wage Differential: Is It Who You Are, What You Do, or Where You Work?," Journal of Human Resources, University of Wisconsin Press, vol. 26(3), pages 457-472.
    10. Malkiel, Burton G & Malkiel, Judith A, 1973. "Male-Female Pay Differentials in Professional Employment," American Economic Review, American Economic Association, vol. 63(4), pages 693-705, September.
    11. Nolan, Peter & Brown, William, 1983. "Competition and Workplace Wage Determination," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 45(3), pages 269-287, August.
    12. Mellow, Wesley, 1982. "Employer Size and Wages," The Review of Economics and Statistics, MIT Press, vol. 64(3), pages 495-501, August.
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    Cited by:

    1. Faragalla Widad Atena & Adriana Tiron-Tudor, 2019. "Gender as a Dimension of Inequality in Accounting Organizations and Developmental HR Strategies," Administrative Sciences, MDPI, Open Access Journal, vol. 10(1), pages 1-24, December.
    2. Haynes, Kathryn, 2008. "Transforming identities: Accounting professionals and the transition to motherhood," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(5), pages 620-642.

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