In this paper, we examine the gender discrimination issue in the promotion process of CPAs under the background of CPA … promotion year. Our empirical evidence indicates that females face higher promotion standards than male CPAs when they are … promoted to the partner position. There is significant gender discrimination during the promotion process in CPA firms. Our …

acceptance as well as promotion. We focus on a selfdirected measure of productivity: working paper output. This avoids potential … departments, and that authors with more working papers get promoted at higher rates. We do not find any differences in promotion …

This paper presents a novel model of promotion within the firm which sheds new light on the interplay between working … hours and the odds of subsequent promotion. The model's key feature is the coexistence of two different sources of …, and derive an empirical testable hypothesis that the correlation between working hours and subsequent promotion will be …