GENDER PAY GAP AND DISCRIMINATION IN TAIWANESE AUDITING INDUSTRY

Min-Ning Lee, Yi-Fang Yang, Lee-Wen Yang and Yahn-Shir Chen

Global Journal of Business Research, 2017, vol. 11, issue 3, 1-11

Abstract: 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 divided into national, regional and local audit firms in terms of market segmentation. This study confirms that gender salary gap exists in the auditing industry and compensations of male employees are higher than that of female ones. Specifically, male employees are over-compensated in the national firms but female employees are over-compensated in both regional and local audit firms. Consequently, this study argues that sex discrimination against female employees exists in the national firms but sex discrimination against male employees exists in the regional and local. With the brand new findings, this study contributes knowledge to the literature of gender and salary

Keywords: Audit Firms; Market Segmentation; Gender Salary Differentials; Productivities; Sex Discrimination (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2017
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