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

Title: Employment and remuneration of Irish chartered accountants: evidence of gender differences
Authors: Brennan, Niamh
Nolan, Patrick
Permanent link: http://hdl.handle.net/10197/4168
Date: Jun-1998
Online since: 2013-03-14T14:54:53Z
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.
Type of material: Journal Article
Publisher: Taylor & Francis (Routledge)
Journal: European Accounting Review
Volume: 7
Issue: 2
Start page: 237
End page: 255
Copyright (published version): 1998, Routledge
Keywords: Wage differencesGender differencesAccounting
DOI: 10.1080/096381898336466
Language: en
Status of Item: Peer reviewed
Appears in Collections:Business Research Collection
UCD RePEc Archive Collection

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