Type

Journal Article

Authors

Patrick Nolan
Niamh Brennan

Subjects

Economics

Topics
pay differentials wage differences chartered accountants wage differentials ireland accounting profession work experience accounting gender wages sex differences ireland irish gender and employment gender differences accountants ireland wages accounting ireland

Employment and remuneration of Irish chartered accountants : evidence of gender differences (1998)

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.
Collections Ireland -> University College Dublin -> School of Business
Ireland -> University College Dublin -> UCD RePEc Archive
Ireland -> University College Dublin -> College of Business
Ireland -> University College Dublin -> UCD RePEc Archive Collection
Ireland -> University College Dublin -> College of Business
Ireland -> University College Dublin -> Business Research Collection
Ireland -> University College Dublin -> Business Research Collection
Ireland -> University College Dublin -> Interdisciplinary Centres & Research Groups
Ireland -> University College Dublin -> School of Business
Ireland -> University College Dublin -> UCD RePEc Archive Collection
Ireland -> University College Dublin -> Interdisciplinary Centres & Research Groups
Ireland -> University College Dublin -> UCD RePEc Archive

Full list of authors on original publication

Patrick Nolan, Niamh Brennan

Experts in our system

1
Niamh Brennan
University College Dublin
Total Publications: 106