|
Productivity Difference or Sex Discrimination? Equity of Compensation in International Public Accounting Firms in Taiwan
Yahn - Shir Chen,
National Yunlin University of Science and Technology
Chao - Ling Lin, National Yunlin University Of Science And Technology And Chang Jung Christian University
ABSTRACT. From the perspective of labor demand theory, this study addresses gender compensation differentials in the international public accounting firms in Taiwan. Empirical data are obtained from the 1989-2004 Survey Report of Public Accounting Firms in Taiwan. Both partners’ and assistants’ contribution to and compensation received from the international public accounting firms are compared. Empirical results indicate that the mean compensation of men partners is significantly higher than that of women partners. However, the contribution, measured as mean marginal revenue product, of women partners is significantly higher than that of men partners. For assistants, both mean marginal revenue product and mean compensation of men assistants are higher than that of women assistants. The findings document that gender difference in compensation of partners exists in the international public accounting firms in Taiwan.
Full-Text is no longer available online. Please contact the author(s) for more information about this manuscript.
Back to Session Listing
|