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

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Download 04_04 Brennan Nolan Employment and Remuneration of Irish Chartered Accountants Evidence of Gender Differences.pdf132.42 KB
Author(s)
Brennan, Niamh 
Nolan, Patrick 
Uri
http://hdl.handle.net/10197/2910
Date Issued
1998
Date Available
28T15:24:35Z April 2011
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.
Sponsorship
Not applicable
Type of Material
Journal Article
Publisher
Routledge
Journal
European Accounting Review
Volume
7
Issue
2
Start Page
237
End Page
255
Copyright (Published Version)
1998 European Accounting Association
Keywords
  • Accounting profession...

  • Pay differentials

  • Gender

Subject – LCSH
Accountants--Ireland
Wages--Accounting--Ireland
Wages--Sex differences--Ireland
Wage differentials--Ireland
DOI
10.1080/096381898336466
Web versions
http://dx.doi.org/10.1080/096381898336466
Language
English
Status of Item
Peer reviewed
ISSN
1468-4497 (electronic)
0963-8180 (paper)
This item is made available under a Creative Commons License
https://creativecommons.org/licenses/by-nc-sa/1.0/
Owning collection
Business Research Collection
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