International demographics最新文献

Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers 会计行为经济学:个人决策者档案研究述评

International demographics Pub Date : 2021-09-30 DOI: 10.2139/ssrn.3923891

Michelle Hanlon, Kelvin Yeung, Luo Zuo

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引用次数: 5

Measuring and Calibrating the Racial/Ethnic Densities of Executives in US Public Companies 衡量和校准美国上市公司高管的种族/民族密度

International demographics Pub Date : 2021-08-11 DOI: 10.2139/ssrn.3797715

Jeremiah Green, John R. M. Hand

引用次数: 3

Gender Salary Gap in the Auditing Profession: Trend and Explanations 审计职业性别薪酬差距:趋势与解释

International demographics Pub Date : 2021-06-29 DOI: 10.2139/ssrn.3876150

Ting Dong

{"title":"Gender Salary Gap in the Auditing Profession: Trend and Explanations","authors":"Ting Dong","doi":"10.2139/ssrn.3876150","DOIUrl":"https://doi.org/10.2139/ssrn.3876150","url":null,"abstract":"This paper documents the auditing profession’s gender salary gap in a setting where the overall society consists of a high degree of gender equality. Using Swedish administrative data from 2007 to 2015 for all CPAs, I find that the auditing profession’s overall gender salary gap has substantially declined: the gap in 2015 is less than half the size of the 2007 gap. More female auditors have moved up to the top earnings group during this period, demonstrating an evident lessening of the glass ceiling phenomenon. Oaxaca-Blinder analysis shows that auditor’s clientele size is the most important factor in explaining the salary gap, and the increase in female auditors’ clientele size during this period accounts for half of the decrease in the total salary gap. Further, I also find evidence that the rise of female leadership in Big Six firms is positively associated with the increase in female auditors’ clientele size. Consistent with Kunze and Miller (2017), such ‘women help women’ effect in the auditing environment is more pronounced in the middle and lower half of the firm hierarchy, suggesting that female representation at the top of the firm has spillover benefits for lower-ranked female auditors. The implications of this study may help audit firms close their gender gap and better cope with the overall auditing industry’s talent challenges.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81213947","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}

引用次数: 0

The Impact of CFO Gender on Corporate Overinvestment CFO性别对企业过度投资的影响

International demographics Pub Date : 2020-04-28 DOI: 10.2139/ssrn.3877746

Yin Liu, Pam Neely, K. Karim

引用次数: 1

Getting Women on Board: Some Reflections on Research on Board Gender Diversity 让女性进入董事会:对董事会性别多样性研究的一些思考

International demographics Pub Date : 2020-04-14 DOI: 10.1142/s1094406020500031

Kris Hardies, Diane Breesch

引用次数: 1

Penalties for Unexpected Behavior: Double Standards for Women in Finance 对意外行为的处罚:金融业女性的双重标准

International demographics Pub Date : 2020-03-03 DOI: 10.2139/ssrn.3295963

R. Bloomfield, Kristina Rennekamp, Blake A. Steenhoven, Scott Stewart

引用次数: 2

Public Sector Accounting System - A Conceptual Analysis 公共部门会计制度-概念分析

International demographics Pub Date : 2019-12-31 DOI: 10.2139/ssrn.3510716

A. N., D. M. S.

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引用次数: 1

Group Recruiting Events and Gender Stereotypes in Employee Selection 群体招聘事件与员工选择中的性别刻板印象

International demographics Pub Date : 2019-12-16 DOI: 10.2139/ssrn.3275631

Kirsten Fanning, Jeffrey O. Williams, Michael G. Williamson

引用次数: 2

Board Gender Diversity and Firm Performance: Evidence from Supply-Side Shocks in China 董事会性别多样性与公司绩效:来自中国供给侧冲击的证据

International demographics Pub Date : 2019-11-04 DOI: 10.2139/ssrn.3474413

Yangming Bao, Di Lu

引用次数: 1

Harmonization of Accounting Standards in India 印度会计准则的协调

International demographics Pub Date : 2019-06-01 DOI: 10.17492/mudra.v6i1.182821

A. N., D. M. S.

引用次数: 1