“…The corporate world and academia usually apply a discriminatory strategy (paying lower wages to women compared to men for the same work) to minimize labor costs and increase their profits (Hausmann et al, 2010;OECD, 2012). The wage gap has been prominent in the accounting profession for decades (Broadbent and Kirkham, 2008). One major factor responsible for the structured inequality in accounting is its male dominance (Hooks and Cheramy, 1988;Pillsbury et al, 1989;Ciancanelli et al, 1990;Lehman, 1992;Street et al, 1993;Spruill and Wootton, 1995;Fogarty, 1997;Lowe et al, 2001;Anderson-Gough et al, 2005).…”