This study investigates the salary differentials between male and female employees of audit firms in Taiwan. We employ the transcendental logarithmic (translog) revenue function to estimate the productivities of employees and then compare them with compensations of employees. Total samples are...

According to the tournament theory, different hierarchies are paid different salaries. The salary gap between different hierarchies can motivate employees. The empirical data are from the 2005-2009 Survey Report of Audit Firms in Taiwan and published by the Financial Supervisory Commission...

We ask nearly 400 CFOs about the definition and drivers of earnings quality, with a special emphasis on the prevalence and detection of earnings misrepresentation. CFOs believe that the hallmarks of earnings quality are sustainability, absence of one-time items, and backing by actual cash flows....

Prior research finds that women receive lower salaries than men. Similarly, we show that female audit partners in Belgium receive significantly lower compensation than male partners. However, there are alternative explanations for the pay gap other than gender discrimination. For example, the...

Prior research finds that women receive lower salaries than men. Similarly, we show that female audit partners in Belgium receive significantly lower compensation than male partners. However, there are alternative explanations for the pay gap other than gender discrimination. For example, the...

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...

We extend the literature on transition economies' wage structures by investigating the returns to tenure and experience. This study applies recent panel data and estimation approaches that control for hitherto neglected biases. We compare the life cycle structure in East and West German wages...

This study attempts to address the issue of declining labour intensity in India's organized manufacturing in order to understand the constraints on employment generation in the labour intensive sectors. Using primary survey data covering 252 labour intensive manufacturing-exporting firms across...

This paper analyzes the wage premia associated with workers' occupational use of foreign languages in Germany. After eliminating time-invariant unobserved heterogeneity and other confounding factors, sizable returns of about 0.12 log points to applying fluent English skills are found in the...

It is a well-established view amongst economists that goodlooking people have a better chance of employment and can earn more than those who are less physically attractive. A "beauty premium" is particularly apparent in jobs where there is a productivity gain associated with good looks, though...