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

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dc.contributor.author Brennan, Niamh
dc.contributor.author Nolan, Patrick
dc.date.accessioned 2011-04-28T15:24:35Z
dc.date.available 2011-04-28T15:24:35Z
dc.date.copyright 1998 European Accounting Association en
dc.date.issued 1998
dc.identifier.citation European Accounting Review en
dc.identifier.issn 1468-4497 (electronic)
dc.identifier.issn 0963-8180 (paper)
dc.identifier.uri http://hdl.handle.net/10197/2910
dc.description.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. en
dc.description.sponsorship Not applicable en
dc.format.extent 135594 bytes
dc.format.mimetype application/pdf
dc.language.iso en en
dc.publisher Routledge en
dc.rights This is an electronic version of an article published in the European Accounting Review, Jul98, Vol. 7 Issue 2, p237-255, available online at: http://www.doi.org/10.1080/096381898336466 en
dc.subject Accounting profession en
dc.subject Pay differentials en
dc.subject Gender en
dc.subject.lcsh Accountants--Ireland en
dc.subject.lcsh Wages--Accounting--Ireland en
dc.subject.lcsh Wages--Sex differences--Ireland en
dc.subject.lcsh Wage differentials--Ireland en
dc.title Employment and remuneration of Irish chartered accountants : evidence of gender differences en
dc.type Journal Article en
dc.internal.availability Full text available en
dc.internal.webversions http://dx.doi.org/10.1080/096381898336466 en
dc.status Peer reviewed en
dc.identifier.volume 7 en
dc.identifier.issue 2 en
dc.identifier.startpage 237 en
dc.identifier.endpage 255 en
dc.identifier.doi 10.1080/096381898336466
dc.neeo.contributor Brennan|Niamh|aut|
dc.neeo.contributor Nolan|Patrick|aut|
dc.internal.rmsid 1274868

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