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Wage Disparity in the Accounting Profession and Information Quality
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Does wage disparity, measured as the difference between highest and lowest paid workers, affect the quality of reported financial information? I collect accounting professional wage data from an international accounting and finance employment placement firm for the period of 1972 to 2017. I investigate to what degree wage disparity in corporate and public accounting has affected accounting information quality by testing predictions derived from equity theory and tournament theory. I find that
doi:10.13023/etd.2019.392
fatcat:u4ercix5fjfvjlfsikizfnogha