In this paper, we examine the gender discrimination issue in the promotion process of CPAs under the background of CPA … firms’ organizational transformation in China. We find that there are significant gender differences when CPAs are promoted … promotion year. Our empirical evidence indicates that females face higher promotion standards than male CPAs when they are …

between CPAs in the private and public sectors. We also develop a structural equation model to assess the extent to which … scores of private and public sector Certified Public Accountant (CPAs) on professionalism, rewards and organizational … commitment. However, there is significantly lower job satisfaction amongst CPAs employed in the public sector. The authors also …