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

DC FieldValueLanguage
dc.contributor.authorBrennan, Niamh
dc.contributor.authorNolan, Patrick
dc.date.accessioned2013-03-14T14:54:53Z
dc.date.available2013-03-14T14:54:53Z
dc.date.copyright1998, Routledgeen
dc.date.issued1998-06
dc.identifier.citationEuropean Accounting Reviewen
dc.identifier.urihttp://hdl.handle.net/10197/4168
dc.description.abstractLiterature 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.en
dc.language.isoenen
dc.publisherTaylor & Francis (Routledge)en
dc.rightsThis is an electronic version of an article published in European Accounting Review Vol. 7, Iss. 2, 1998. European Accounting Review is available online at: www.tandfonline.com//doi/abs/10.1080/096381898336466en
dc.subjectWage differencesen
dc.subjectGender differencesen
dc.subjectAccountingen
dc.titleEmployment and remuneration of Irish chartered accountants: evidence of gender differencesen
dc.typeJournal Articleen
dc.internal.authorcontactotherniamh.brennan@ucd.ie
dc.internal.availabilityFull text availableen
dc.statusPeer revieweden
dc.identifier.volume7en
dc.identifier.issue2en
dc.identifier.startpage237en
dc.identifier.endpage255en
dc.identifier.doi10.1080/096381898336466-
dc.neeo.contributorBrennan|Niamh|aut|-
dc.neeo.contributorNolan|Patrick|aut|-
dc.description.adminAuthor has checked copyrighten
dc.description.adminDate of journal issue is 1998, do not use date of version of record - OR 20/02/2013en
dc.description.adminAMS. No Keywords.en
dc.internal.rmsid1274846
dc.date.updated2013-01-17T13:12:31Z
item.grantfulltextopen-
item.fulltextWith Fulltext-
Appears in Collections:Business Research Collection
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