J. Niskanen, J. Karjalainen, Jussi Karjalainen, Mervi Niskanen
This paper investigates whether there are differences in cosmetic earnings management between firms audited by male vs. female auditors in a sample of private Finnish firms. We find that earnings cosmetics is more likely to appear in firms audited by male auditors. Our results also indicate that private firms, too, do engage in cosmetic earnings management. Our results imply that gender diversity in the auditing profession may improve the quality of financial statements overall. This suggests that when selecting auditors, management and other stakeholders should pay attention also to the gender of the auditors that they engage or the gender distribution of the audit team. While this is the first study to combine earnings cosmetics and auditor gender, it is also the first one to document that earnings cosmetics takes place in private firms.
{"title":"Earnings Cosmetics and Auditor Gender: Evidence from Finnish Private Firms","authors":"J. Niskanen, J. Karjalainen, Jussi Karjalainen, Mervi Niskanen","doi":"10.2139/ssrn.1773623","DOIUrl":"https://doi.org/10.2139/ssrn.1773623","url":null,"abstract":"This paper investigates whether there are differences in cosmetic earnings management between firms audited by male vs. female auditors in a sample of private Finnish firms. We find that earnings cosmetics is more likely to appear in firms audited by male auditors. Our results also indicate that private firms, too, do engage in cosmetic earnings management. Our results imply that gender diversity in the auditing profession may improve the quality of financial statements overall. This suggests that when selecting auditors, management and other stakeholders should pay attention also to the gender of the auditors that they engage or the gender distribution of the audit team. While this is the first study to combine earnings cosmetics and auditor gender, it is also the first one to document that earnings cosmetics takes place in private firms.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2011-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86422940","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Respective Valuation Models of the "Earnings Driven Economy" & "Pegged Currency Economy" "Earnings Driven Economy" = ( P/E ) Price to Earnings RatioThe equities in these markets are valued primarily by P/E either by using the PEG ratio or PEGY Ratio. Earnings Growth is crucial because its taxable thus its quantified as it impacts the currency !Free Floating currency ===depends upon====> Theoretical GDP Growth ===depends upon====> Theoretical Taxes Paid ====depends upon ======> Sovereign Debt Outstanding for the Currency. Trading Dynamics:Over my 15 years experience in brokerage in the USA I have seen both analysts and the media emphasize different ratio's in different cycles of the market. In other words, while certain industries are in favor their respective ratio's and indicators are predominant in the reports; however, fundamentally the growth of earnings is the primary indicators of economic growth. Secondary indicators would be cash flow, book value of assets, etc. For Example: Biotech Stocks and Internet Stocks were not judged on earnings as much innovation. Some argued fore casted cash flows as the industries would grow into the future. The Biotech's would profit from licenses and Big Pharma, while the internet portals merged with (or evolved into) media companies. Conventional Investment Vehicles:1. Individual Loan to the Govt risk is relatively low so the yield is low:A. T BondsB. T NotesC. T Bills2. Individual Loan to the State risk is higher than govt risk therefore it pays more than Govt.A. Municipal Bonds3. Individual Loan to the Insurance Companies:A. Fixed AnnuityB. Variable Annuity4. Individual Loan To A Bank (FDIC Insured up to 250 thousand USD)A. CDB. Savings & Checking5. Individual Loan to the CorporationA. BondsB. Preferred Stocks6. Collateralized Debt Obligations (CDO) = Bundled Prime and Sub Prime Loans that are broken into three tranches, the safer tranches potentially pay less while the riskier tranches potentially pay more. 7. Collateralized Mortgage Obligation (CMO) = Bundled Loans that are broken into three tranches, the safer tranches potentially pay less while the riskier tranches potentially pay more. 8. Credit Default Swap (CDS) = Potential Insurance on mortgage contracts that are unregulated and they do not trade on any exchange.versus "Pegged Currency Economy" (P/BV) Price to Book Value The equities in these markets are valued based on assets owned. Thus Price to Book Value formula is the true measure of valuation in the local equity markets. As far as the currency is concerned, there is no sales tax that could impact the value of the local currency or GDP. Pegged Currency====> Negligible taxes =====> GDP is only measured as a nominal indicator of growth.Trading Dynamics:Inflation is a gift in this economy as the stock prices tend to climb with the rise of the value of their inventory. On the other hand its true that sales suffer with escalating prices. The stock price rallies with the price of the underlying
{"title":"Valuation Models for Floating Currency Economies and Pegged Currency Economies","authors":"Khalid I. Natto","doi":"10.2139/SSRN.1545710","DOIUrl":"https://doi.org/10.2139/SSRN.1545710","url":null,"abstract":"The Respective Valuation Models of the \"Earnings Driven Economy\" & \"Pegged Currency Economy\" \"Earnings Driven Economy\" = ( P/E ) Price to Earnings RatioThe equities in these markets are valued primarily by P/E either by using the PEG ratio or PEGY Ratio. Earnings Growth is crucial because its taxable thus its quantified as it impacts the currency !Free Floating currency ===depends upon====> Theoretical GDP Growth ===depends upon====> Theoretical Taxes Paid ====depends upon ======> Sovereign Debt Outstanding for the Currency. Trading Dynamics:Over my 15 years experience in brokerage in the USA I have seen both analysts and the media emphasize different ratio's in different cycles of the market. In other words, while certain industries are in favor their respective ratio's and indicators are predominant in the reports; however, fundamentally the growth of earnings is the primary indicators of economic growth. Secondary indicators would be cash flow, book value of assets, etc. For Example: Biotech Stocks and Internet Stocks were not judged on earnings as much innovation. Some argued fore casted cash flows as the industries would grow into the future. The Biotech's would profit from licenses and Big Pharma, while the internet portals merged with (or evolved into) media companies. Conventional Investment Vehicles:1. Individual Loan to the Govt risk is relatively low so the yield is low:A. T BondsB. T NotesC. T Bills2. Individual Loan to the State risk is higher than govt risk therefore it pays more than Govt.A. Municipal Bonds3. Individual Loan to the Insurance Companies:A. Fixed AnnuityB. Variable Annuity4. Individual Loan To A Bank (FDIC Insured up to 250 thousand USD)A. CDB. Savings & Checking5. Individual Loan to the CorporationA. BondsB. Preferred Stocks6. Collateralized Debt Obligations (CDO) = Bundled Prime and Sub Prime Loans that are broken into three tranches, the safer tranches potentially pay less while the riskier tranches potentially pay more. 7. Collateralized Mortgage Obligation (CMO) = Bundled Loans that are broken into three tranches, the safer tranches potentially pay less while the riskier tranches potentially pay more. 8. Credit Default Swap (CDS) = Potential Insurance on mortgage contracts that are unregulated and they do not trade on any exchange.versus \"Pegged Currency Economy\" (P/BV) Price to Book Value The equities in these markets are valued based on assets owned. Thus Price to Book Value formula is the true measure of valuation in the local equity markets. As far as the currency is concerned, there is no sales tax that could impact the value of the local currency or GDP. Pegged Currency====> Negligible taxes =====> GDP is only measured as a nominal indicator of growth.Trading Dynamics:Inflation is a gift in this economy as the stock prices tend to climb with the rise of the value of their inventory. On the other hand its true that sales suffer with escalating prices. The stock price rallies with the price of the underlying ","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2010-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91063043","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Previous research has hinted a potential impact of auditor gender on audit quality. It appears that, for example, men are less risk-averse than women. Female auditors may, therefore, express more severe audit opinions than male auditors. This paper addresses a potential major bias underlying the gender auditing research as it is not obvious that stereotypical believes about men and women are true or that findings from literature about the general population can be interpolated to the specific context of auditors.
{"title":"Are Female Auditors Still Women? Analyzing the Sex Differences Affecting Audit Quality","authors":"Kris Hardies, Diane Breesch, Joël Branson","doi":"10.2139/ssrn.1409964","DOIUrl":"https://doi.org/10.2139/ssrn.1409964","url":null,"abstract":"Previous research has hinted a potential impact of auditor gender on audit quality. It appears that, for example, men are less risk-averse than women. Female auditors may, therefore, express more severe audit opinions than male auditors. This paper addresses a potential major bias underlying the gender auditing research as it is not obvious that stereotypical believes about men and women are true or that findings from literature about the general population can be interpolated to the specific context of auditors.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2010-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88585694","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2009-12-01DOI: 10.1111/j.1467-8551.2008.00608.x
Theresa Smith-Ruig
The purpose of this paper is to provide insights into the types of career plateaux experienced by a sample of 52 men and women employed in the accounting profession in Australia. The aim is to explore whether current definitions of a plateau, which tend to focus only on a lack of progression, are broad enough. The results are based on semi-structured interviews with 52 participants employed in a range of positions and organizational types in the accounting profession. The qualitative design enabled participants to provide a highly personalized and richly detailed description of their career experiences. There were both positive and negative views of a plateau. With regard to the former, some participants used the plateau as an opportunity to redirect their career paths, whilst for the latter, some participants reported feeling disillusioned, dissatisfied and unsure of their future career direction. The research demonstrates that career plateau is a multi-faceted phenomenon, i.e. it is strongly influenced by how an individual defines career and success. For example, it can relate to objective definitions of success (i.e. a lack of hierarchical progression) or an individual's desire for ongoing skills development and mentally stimulating work (subjective career success). The message for organizations is that, just because an individual may have reached a senior position in their organization, it does not mean that they are no longer interested in further challenges or development. In fact, the participants in the research were interested in prolonging their careers and wanted their organizations to provide greater support in the area of continuous learning and career development.
{"title":"Exploring Career Plateau as a Multi-Faceted Phenomenon: Understanding the Types of Career Plateaux Experienced by Accounting Professionals","authors":"Theresa Smith-Ruig","doi":"10.1111/j.1467-8551.2008.00608.x","DOIUrl":"https://doi.org/10.1111/j.1467-8551.2008.00608.x","url":null,"abstract":"The purpose of this paper is to provide insights into the types of career plateaux experienced by a sample of 52 men and women employed in the accounting profession in Australia. The aim is to explore whether current definitions of a plateau, which tend to focus only on a lack of progression, are broad enough. The results are based on semi-structured interviews with 52 participants employed in a range of positions and organizational types in the accounting profession. The qualitative design enabled participants to provide a highly personalized and richly detailed description of their career experiences. There were both positive and negative views of a plateau. With regard to the former, some participants used the plateau as an opportunity to redirect their career paths, whilst for the latter, some participants reported feeling disillusioned, dissatisfied and unsure of their future career direction. The research demonstrates that career plateau is a multi-faceted phenomenon, i.e. it is strongly influenced by how an individual defines career and success. For example, it can relate to objective definitions of success (i.e. a lack of hierarchical progression) or an individual's desire for ongoing skills development and mentally stimulating work (subjective career success). The message for organizations is that, just because an individual may have reached a senior position in their organization, it does not mean that they are no longer interested in further challenges or development. In fact, the participants in the research were interested in prolonging their careers and wanted their organizations to provide greater support in the area of continuous learning and career development.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"2012 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2009-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87718506","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Le renouvellement de la population est le resultat de l'apport constant, par naissances, de nouveaux elements dans une population et du depart concomitant, par deces, d'anciens elements. Pour deux territoires ayant une fecondite identique, d'eventuels ecarts dans l'apport des naissances tiennent aux differences de composition par âge et par sexe. L'objet de ce texte est de montrer que le resultat de l'apport par naissances au renouvellement de la population ne peut etre que geographiquement inegal en France dans la mesure ou le potentiel y concourant est fort disparate selon les territoires. Ces inegalites ne pourraient etre levees que par des flux migratoires d'intensite, de composition par âge et de comportements de fecondite bien precis.
{"title":"Les inégalités géographiques du renouvellement de la population en France (Geographical Inequality of Population Renewal in France)","authors":"Gérard-François Dumont","doi":"10.13140/2.1.4954.0168","DOIUrl":"https://doi.org/10.13140/2.1.4954.0168","url":null,"abstract":"Le renouvellement de la population est le resultat de l'apport constant, par naissances, de nouveaux elements dans une population et du depart concomitant, par deces, d'anciens elements. Pour deux territoires ayant une fecondite identique, d'eventuels ecarts dans l'apport des naissances tiennent aux differences de composition par âge et par sexe. L'objet de ce texte est de montrer que le resultat de l'apport par naissances au renouvellement de la population ne peut etre que geographiquement inegal en France dans la mesure ou le potentiel y concourant est fort disparate selon les territoires. Ces inegalites ne pourraient etre levees que par des flux migratoires d'intensite, de composition par âge et de comportements de fecondite bien precis.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2009-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90159729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Third in a series of reports using data from the Kauffman Firm Survey. This short report uses data from the Kauffman Firm Survey to explore, by gender, various firm, owner, financing, and performance characteristics of new firms. Women-owned firms represent an increasingly important segment of the small business sector. According to data from the U.S. Census Bureau, there were 6.5 million privately held women-owned firms in the United States in 2002.
{"title":"Characteristics of New Firms: A Comparison by Gender","authors":"A. Robb, S. Coleman","doi":"10.2139/SSRN.1352601","DOIUrl":"https://doi.org/10.2139/SSRN.1352601","url":null,"abstract":"Third in a series of reports using data from the Kauffman Firm Survey. This short report uses data from the Kauffman Firm Survey to explore, by gender, various firm, owner, financing, and performance characteristics of new firms. Women-owned firms represent an increasingly important segment of the small business sector. According to data from the U.S. Census Bureau, there were 6.5 million privately held women-owned firms in the United States in 2002.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2009-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74966019","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The vast majority of articles that have been written about tax evasion have been written from the perspective of public finance. They discuss technical aspects of tax evasion and the primary and secondary effects that tax evasion has on an economy. In many cases, there is also a discussion about how to prevent or minimize tax evasion. Very few articles discuss ethical aspects of tax evasion. Thus, there is a need for further research, which the present study is intended to partially address.
{"title":"An Empirical Study of Tax Evasion Ethics in Hong Kong","authors":"Robert W. McGee, Y. Y. Butt","doi":"10.2139/ssrn.1131314","DOIUrl":"https://doi.org/10.2139/ssrn.1131314","url":null,"abstract":"The vast majority of articles that have been written about tax evasion have been written from the perspective of public finance. They discuss technical aspects of tax evasion and the primary and secondary effects that tax evasion has on an economy. In many cases, there is also a discussion about how to prevent or minimize tax evasion. Very few articles discuss ethical aspects of tax evasion. Thus, there is a need for further research, which the present study is intended to partially address.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"86 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2008-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82662750","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2008-01-31DOI: 10.1108/09513570810872897
Claire Dambrin, Caroline Lambert
Women in public accounting firms are still proportionally much fewer in number in the highest levels of the hierarchy than men, whereas recruitment at junior level tends to be increasingly gender-balanced. This paper aims to analyse the relationships between the glass ceiling and motherhood. The mechanisms explaining the difficulties encountered by auditor mothers in their hierarchical progression within the Big Four in France are identified.
{"title":"Mothering or Auditing? The Case of Two Big Four in France","authors":"Claire Dambrin, Caroline Lambert","doi":"10.1108/09513570810872897","DOIUrl":"https://doi.org/10.1108/09513570810872897","url":null,"abstract":"Women in public accounting firms are still proportionally much fewer in number in the highest levels of the hierarchy than men, whereas recruitment at junior level tends to be increasingly gender-balanced. This paper aims to analyse the relationships between the glass ceiling and motherhood. The mechanisms explaining the difficulties encountered by auditor mothers in their hierarchical progression within the Big Four in France are identified.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2008-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88432272","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The development of research-led teaching is an important objective of University education, and the placing and development of skills within accounting degree curriculum continues to be a subject of much debate. Prior research by Hill and Milner (2005) has interviewed colleagues in all Scottish Universities, and has established that different university degree programmes in Scotland have adopted different strategies for developing students' 'transferable' skills, including in particular, special considerations to enhance critical and writing skills. The current study is aimed towards extending the prior research, to investigate qualitatively examples of other HE academies, to broaden the field of learning approaches to skills development in Accounting Education in the UK. There are particularly interesting angles to contrast the perspectives within the UK of: the pre/post 92 universities; the three versus four years degree curriculum; and other more structural issues within the HE sector; changing pressures and demands of students; accreditation; and the RAE. An interpretive methodology was pursued, and personal interviews were carried in 6 selected universities (located in England, Wales and Northern Ireland). The respondents (13 academics) have flagged up examples of good practice in skills learning. Main Findings: 1. Waves of teaching 'innovations' have been pushed through in response to demands from Modern Academy and directions from managers and educationists. 2. The selective panel of Accounting academics have raised arguments and important considerations for the 'softer' critical, reflective skills. 3. There is a clear agreement of the importance of and need for attention to development of skills within the Accounting degree programme. However, the skills grid approach, its effectiveness and its link to assessment all require critical discussion. 4. There are interesting and fundamental debates about identifying even what are the essential skills; and whether it could be or should be taught. 5. There is a firm belief in trying to develop students' critical thinking, to encourage reflective learning, getting them to question and be able to deepen thinking about implicit assumptions even, to evaluate complex problems and to make up their own mind. 6. Interviewees have pinpointed significant constraints to the teaching/learning of: a. the softer skills, including: physical limitations of large class sizes; the over-crammed accredited curriculum; the pre-disposition of Accounting students, as against b. non-numerical/technical skills: the problems of student part-time working and finances; the pressures from semesterisation; and from the hierarchical administration; Despite a clear recognition of the 'low rating' (especially as regards the RAE) given to Accounting Education research, there are some examples of active-researchers who are dedicated to teaching. They see education as the raison d'etre of their role, and they are apply
{"title":"The Placing of Skills in Accounting Degree Programmes in Higher Education: Some Contrasting Approaches in the UK","authors":"W. Hill, M. Milner","doi":"10.2139/SSRN.1013522","DOIUrl":"https://doi.org/10.2139/SSRN.1013522","url":null,"abstract":"The development of research-led teaching is an important objective of University education, and the placing and development of skills within accounting degree curriculum continues to be a subject of much debate. Prior research by Hill and Milner (2005) has interviewed colleagues in all Scottish Universities, and has established that different university degree programmes in Scotland have adopted different strategies for developing students' 'transferable' skills, including in particular, special considerations to enhance critical and writing skills. The current study is aimed towards extending the prior research, to investigate qualitatively examples of other HE academies, to broaden the field of learning approaches to skills development in Accounting Education in the UK. There are particularly interesting angles to contrast the perspectives within the UK of: the pre/post 92 universities; the three versus four years degree curriculum; and other more structural issues within the HE sector; changing pressures and demands of students; accreditation; and the RAE. An interpretive methodology was pursued, and personal interviews were carried in 6 selected universities (located in England, Wales and Northern Ireland). The respondents (13 academics) have flagged up examples of good practice in skills learning. Main Findings: 1. Waves of teaching 'innovations' have been pushed through in response to demands from Modern Academy and directions from managers and educationists. 2. The selective panel of Accounting academics have raised arguments and important considerations for the 'softer' critical, reflective skills. 3. There is a clear agreement of the importance of and need for attention to development of skills within the Accounting degree programme. However, the skills grid approach, its effectiveness and its link to assessment all require critical discussion. 4. There are interesting and fundamental debates about identifying even what are the essential skills; and whether it could be or should be taught. 5. There is a firm belief in trying to develop students' critical thinking, to encourage reflective learning, getting them to question and be able to deepen thinking about implicit assumptions even, to evaluate complex problems and to make up their own mind. 6. Interviewees have pinpointed significant constraints to the teaching/learning of: a. the softer skills, including: physical limitations of large class sizes; the over-crammed accredited curriculum; the pre-disposition of Accounting students, as against b. non-numerical/technical skills: the problems of student part-time working and finances; the pressures from semesterisation; and from the hierarchical administration; Despite a clear recognition of the 'low rating' (especially as regards the RAE) given to Accounting Education research, there are some examples of active-researchers who are dedicated to teaching. They see education as the raison d'etre of their role, and they are apply","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"45 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2006-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82727058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"Employment and Remuneration of Irish Chartered Accountants: Evidence of Gender Differences","authors":"N. Brennan, P. Nolan","doi":"10.1080/096381898336466","DOIUrl":"https://doi.org/10.1080/096381898336466","url":null,"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.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"1998-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86576067","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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