Gender Differences in the Effect of Employee-Manager Friendships on Salary Dynamics in CPA Firms

29 Pages Posted: 10 Nov 2019

See all articles by Yossef Tobol

Yossef Tobol

The Jerusalem College of Technology; The Carmel Academic Center

Ronen Bar-El

Open University of Israel

Yuval Arbel

Technion-Israel Institute of Technology - Faculty of Architecture and Town Planning

Ofer H. Azar

Ben-Gurion University of the Negev - Guilford Glazer Faculty of Business and Management

Abstract

We study the effect of employee-manager relations on salary increases. We use data obtained from a longitudinal survey, carried out among auditing team members in leading Israeli CPA firms (which are subsidiaries of American firms). Our main findings suggest that the degree of friendship with the team manager is positively correlated with the rate of the salary increase, particularly among female workers whose team manager is also a female. We also find that upon being hired to the job, male workers gain a higher return to experience compared with female workers.

Keywords: CPA, friendship, gender salary gap, wage determination

JEL Classification: C33, D03, J31, J71

Suggested Citation

Tobol, Yossef and Bar-El, Ronen and Arbel, Yuval and Azar, Ofer H., Gender Differences in the Effect of Employee-Manager Friendships on Salary Dynamics in CPA Firms. IZA Discussion Paper No. 12707, Available at SSRN: https://ssrn.com/abstract=3483945 or http://dx.doi.org/10.2139/ssrn.3483945

Yossef Tobol (Contact Author)

The Jerusalem College of Technology ( email )

Jerusalem
Israel

HOME PAGE: http://www.jct.ac.il/he/tobol

The Carmel Academic Center ( email )

Haifa
Israel

Ronen Bar-El

Open University of Israel ( email )

Yuval Arbel

Technion-Israel Institute of Technology - Faculty of Architecture and Town Planning ( email )

Technion City
Haifa 32000
Israel

Ofer H. Azar

Ben-Gurion University of the Negev - Guilford Glazer Faculty of Business and Management ( email )

P.O. Box 653
Beer-Sheva, 84105
Israel
+972 8 6472675 (Phone)
+972 8 6477691 (Fax)

HOME PAGE: http://www.oferazar.com

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