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The effect of gender on the recruitment of entry-level accountants.

level accountants or the gender of accounting firm recruiters has an effect on hiring decisions made by public accounting firms. Title VII of the Civil Rights Act of 1964 prohibits employment discrimination based on race, color, religion, sex, or national origin. Moreover, the Equal Pay Act of 1963 protects men and women who perform substantially equal work in the same establishment from sex-based wage discrimination. The U.S. Equal Employment Opportunity Commission enforces these laws. Consequently, public accounting firms that discriminate based on gender in their hiring process are violating federal law.

The primary research questions addressed in this study are as follows: (1) Are male and female accounting graduates rated equally by recruiters for entry-level positions in public accounting firms?, (2) Are male and female entry-level staff offered similar starting salaries?, and (3) Do male and female accounting graduates receive similar ratings and salary offers regardless of whether the recruiter is a male or a female?

This study is important for several reasons. First, little research has been done concerning the effect of student gender on the hiring decisions for entry-level accountants. Second, the current study uses data from both small and large accounting firms. It appears that firm size has been ignored in prior studies. Third, the present study uses data from a large geographical region of the United States (ten states). Fourth, this study examines the effect of recruiter gender in hiring decisions, a topic that appears to have been generally neglected in prior studies. Finally, this study appears to be the first to combine recruiting decisions and salary decisions into a single study.

In the following two sections, we summarize key prior research concerning the recruitment of entry-level accountants, provide a theoretical framework, and develop our hypotheses. In the subsequent three sections, we describe the research methodology, analyze the data and present the findings, and discuss the research results. Next, we address managerial implications of our findings. The final section discusses the limitations of the study and opportunities for future research.

PRIOR RESEARCH

Prior research on the recruitment of entry-level accountants by public accounting firms does exist. One stream of research has examined the characteristics that are desired by recruiters of entry-level accountants (e.g., Dinius and Rogow, 1988; Craig, 1990; Ahadiat and Smith, 1994; Moncada and Sanders, 1999). These studies examined the attributes of entry-level staff that are considered desirable by recruiters: accounting grade point average, communication skills, professional appearance, etc. All of these studies focused on applicant characteristics in general and were not related to a specific candidate.

Three studies examined specific characteristics of hypothetical job candidates. First, Kirsch et al. (1993) asked recruiters at Big Six firms to make hiring judgments about potential job candidates. Kirsch et al. (1993) manipulated six characteristics of the potential candidates: communications, responsibility, professionalism, performance of routine tasks, conceptual understanding, and interpersonal skills. This study provided empirical evidence about the influence of each characteristic on hiring judgments. Kirsch et al. (1993) found all six characteristics to be related to hiring judgments. Second, Anderson et al. (1994) studied auditors' judgments of normal promotion, rapid promotion, and turnover using 16 hypothetical audit seniors. The researchers manipulated professional appearance, gender, and three other characteristics. They reported that professional appearance was positively related to ratings. They also reported that female audit seniors received lower ratings than their male counterparts. Third , Almer et al. (1998), using managerially ranked employees of one Big Six firm from one southwestern city, applied a judgment modeling approach to examine the effect of diversity-based candidate attributes on hiring, career progression, and turnover judgments. They reported that race was a factor in initial hiring decisions while gender was not a significant factor.

We found only one recent study that focused primarily on salary differentials of accounting professionals based on gender. Cao et al. (1998) applied regression analysis with decomposition procedures to analyze the gaps in initial earnings and current earnings between men and women who had received their undergraduate degrees from five universities over a 15-year period (1974-1988). They determined that the earnings gap between men and women is the result of two factors--differing endowments (productivity-related characteristics and work-related characteristics) and differing rates of return on endowments. They also determined that a significant portion of the salary differentials between the sexes cannot be explained by differing endowments. They concluded that this unexplained difference is due to labor market discrimination against women accountants.

Similar to Kirsch et al. (1993), Anderson et al. (1994) and Almer et al. (1998), the current study asked recruiters to evaluate a hypothetical job candidate. The current study, however, differs from prior studies in several key respects. First, we examine gender bias in the hiring decision for entry-level accountants by public accounting firms using those who recruit entry-level accountants. Second, we examine differences based on the gender of the recruiter. Third, we use a sample chosen from a large geographic region (ten different states) and different firm sizes (local, regional, and national/international). Fourth, compared to Gao et al. (1998), this study provides current information concerning gender differences on salaries offered to entry-level accountants. Finally, we use a hypothetical 23 year-old graduating accounting student. Loury (1997) states that it is useful to focus on young workers because their earnings are more likely to reflect current labor market conditions.

THEORY AND HYPOTHESES

According to Tomaskovic-Devey (1994), there is substantial discrimination in hiring by employers and their representatives (e.g., managers). He further states that this discrimination involves choosing male candidates over female candidates as well as steering all candidates to jobs believed to be appropriate not only for their education and experience but also for their gender. Human Capital Theory (Polacheck, 1981) suggests that some gender differences in job placement arise from differences in education, work experience, and job tenure. Human Capital Theory implies that individuals should be paid according to the human capital they provide to an employer.

Another possible cause of hiring discrimination is stereotyping. Stereotypes are defined by Tomaskovic-Devey as "generalized beliefs about groups of people which may influence employers' expectations regarding individuals' performance, capabilities and personalities" (1994: 16). These stereotypes are often unconscious but can still influence how we react to people. According to Tomaskovic-Devey (1994), gender stereotyping is widespread in the United States and is often used by employers to justify hiring discrimination. Discriminatory hiring decisions are frequently influenced by unreasonable stereotyping rather than by objective evaluation.

Almer et al. (1998) found that gender was not a factor in hiring decisions for entry-level auditors in public accounting firms. In addition, Loury (1997) reported that choice of college major and college grades account for almost all of the decline in the gender gap between male and female college-educated workers. In the current study the hypothetical male and female students were given identical attributes (GPA, age, communication skills, etc.).

In light of the above discussion and since the current study eliminates human capital differences, our expectations are that ratings assigned and the salaries offered to entry-level male and female accounting graduates will not differ. Therefore, the first two hypotheses are stated in the null form as follows:

H1: The ratings assigned to entry-level male and female accounting graduates will not differ.

H2: The salary offered to entry-level male and female accounting graduates will not differ.

The effect of gender similarity on recruiters' evaluations of entry-level accountants appears to have been neglected in accounting gender studies. One theory to explain an effect of gender similarity on recruiters' evaluations of possible recruits is the similarity-attraction paradigm. According to Graves and Powell (1995) the similarity-attraction paradigm means that demographic similarity (e.g., gender) between the recruiter and a job seeker leads to perceived similarity in values and attitudes which further leads to interpersonal attraction between the recruiter and the applicant. This interpersonal attraction is translated into positive bias in the recruiter's judgment about same-sex applicants. Other factors such as dress or physical appearance can also influence the recruiter's interpersonal attraction. However, Byrne and Neuman (1992) state that sex similarity seems to have a very strong influence on perceived similarity and interpersonal attraction.

Based on the above discussion, our expectations are that recruiters will assign higher ratings and offer higher salaries to recruits of the same gender as the recruiters. Therefore, our final two hypotheses are stated as follows:

H3: Male recruiters will assign higher ratings to male applicants and female recruiters will assign higher ratings to female applicants.

H4: Male recruiters will offer higher salaries to male applicants and female recruiters will offer higher salaries to female applicants.

RESEARCH METHOD

Subjects

We randomly selected the sample of recruiters for the current study from ten states. We chose the ten states with the largest number of members in the American Institute of Certified Public Accountants (AICPA). The states used are listed in Table 1. The CPA firms used in this study were chosen in two stages. We selected one-half of the Big Five firm offices in the ten states and one-fourth of all other firm offices. We selected the Big Five firm offices from the Big Five office lists on their respective website and the non-Big Five firm offices from the website CPAFirms.com. This website lists over 4,000 accounting firm offices from across the country by state. This process resulted in the selection of 522 CPA firm offices. The target audience for the study was firm recruiters. A total of 159 recruiters returned the survey for a response rate of 30%. The demographic characteristics of the sample are included in Table 1. The mean age of the recruiters was 43.0 years, with a range of 24 to 63. The mean number of years with the current employer was 11.8 years, with a range of 1 to 37. Females comprised 39.0% of the sample and approximately one-half of the sample (51.6%) work in small (i.e., local) accounting firms.

Research Instrument

We adapted the research instrument used in the study from Hardin and Stocks (1995) and updated it based on Moncada and Sanders (1999). We asked recruiters to assume they were recruiting for an entry-level accounting position and provided them with a description of a hypothetical student who was graduating from a university where they normally recruit. We described the hypothetical student in terms of the most sought after attributes for new hires. We mailed one-half of the sample an instrument that identified the student as a female and the other one-half an instrument that identified the student as a male (complete copies of the two forms of the instrument are included in Appendix 1 and Appendix 2). We asked the recruiters to indicate how actively they would recruit the student by assigning a score of 0 (not very actively) to 100 (very actively) and to quote the approximate salary they would offer the student. Finally, we asked them to provide demographic information (see Table 1 and Appendices 1 and 2).

RESULTS

We examined several demographic variables prior to hypothesis testing to determine if any are significant predictors of the two dependent variables (RATING and SALARY). The FIRMSIZE variable was a dichotomous variable with local firms comprising small firms and regional and national/international firms comprising large firms. Using an analysis of variance (ANOVA) model, FIRMSIZE appears to be a significant predictor of RATING (p .0001) and a significant predictor of SALARY (p = .0001). We conducted similar tests on the other demographic variables with the following results: MARITAL STATUS is not a significant predictor of SALARY (p = .06) or RATING (p = .70); STATE is not a significant predictor of SALARY (p = .31) or RATING (p = .39); RATERAGE is a significant predictor of SALARY (p .0001) but is not a significant predictor of RATING (p .45); TENURE with the firm is not a significant predictor of SALARY (p = .13) nor is it a significant predictor of RATING (p = .44); and finally, YEARSBUSPRO (years as a business professional) is a significant predictor of SALARY (p .005) but not a significant predictor of RATING (p = .73). Additional analysis revealed that RATERAGE, TENURE, and YEARSBUSPRO were highly correlated (p .001) and were more than likely measuring the same construct. Accordingly, only RATERAGE was included as a potential covariate in the models used for hypothesis testing.

Hypothesis 1 states that the RATING assigned to male and female recruits will not differ and hypothesis 2 states that the SALARY assigned to male and female recruits will not differ. We tested these two hypotheses using two analysis of covariance (ANCOVA) models. Recall that hypothesis 3 proposes that recruiters will assign higher ratings to students of the same gender as themselves and hypothesis 4 states that recruiters will offer higher salaries to students of the same gender as themselves. We tested these two hypotheses using the same ANCOVA models discussed above. The models tested were constructed as follows:
Model 1 RATING = f(STUDENGDR RATERGDR FIRRMSIZE
 STUDENTGDRxRATERGDR with RATERAGE)
Model 2 SALARY = f(STUDENTGDR RATERGDR FIRMSIZE
 STUDENTGDR X RATERGDR with RATERAGE)
 where:
 RATING = Probability of recruiting hypothetical
 student on a 0 - 100 scale
 SALARY = Probable salary offered hypothetical
 student
 STUDENTGDR = Gender of the hypothetical student
 RATERGDR = Gender of the subject (recruiter)
 STUDENTGDR X RATERGDR = A two-way interaction term
 FIRMSIZE = The size of the recruiter's firm--small
 (local) or large (national/regional)
 RATERAGE = Age of the subject, a covariate


We tested Hypothesis 1 using the STUDENTGDR variable in model 1, and hypothesis 2 was tested using the STUDENTGDR in model 2. The impact of the STUDENTGDR X RATERGDR two-way interaction on RATING (SALARY) was used to test hypothesis 3 (4). We included RATERGDR and FIRMSIZE. in the ANCOVA models as they had been identified as potentially explanatory variables. We also identified RATERAGE as a potential explanatory variable. Since it was a continuous (rather than categorical) variable, we included it in the model as a covariate.

The ANCOVA results of model 1 are reported in panel 1 of Table 2. Recall that model 1 was designed to examine the impact of the test variables on the RATING assigned to the hypothetical student. As predicted by hypothesis 1, the rating assigned to male and female students did not differ (p = .45). Accordingly, hypothesis 1 is not rejected. The ANCOVA results of model 2 are reported in Panel 1 of Table 3. Recall that model 2 was designed to measure the impact of test variables on the probable SALARY offered to the student described on the research instrument. As predicted by hypothesis 2, the salary offered to male and female students did not differ (p = .20). Accordingly, hypothesis 2 is not rejected. The mean ratings by student gender are reported in Panel 2 of Table 2 (Male Student 85.47; Female Student = 84.01). The mean salaries offered by student gender are reported in Panel 2 of Table 3 (Male Student $33,000; Female Student = $32,808).

It is interesting to note that RATERGDR did not affect RATING (p = .45) of the hypothetical student (Panel 3 of Table 2). Male recruiters reported a mean rating for the student of 84.91, while female recruiters reported a mean rating of 84.5. With regard to the impact of RATERGDR on SALARY, even though female recruiters reported a mean salary offered of $34,058 compared to $32,184 reported by male recruiters (a salary differential of approximately 6%), this difference was not statistically significant (p = .44).

To test hypothesis 3, we examined the two-way interaction term (STUDENTGDRxRATERGDR) on RATING. Panel 1 of Table 2 indicates that the interaction term was not statistically significant (p .99). This suggests that male (female) recruiters did not provide a higher rating for male (female) students as hypothesized. Accordingly, the results provide no support for hypothesis 3. Alternatively, the interaction term did prove to be a significant predicator of SALARY (p = .03). However, a review of the cell means (Panel 5 of Table 3) indicates that the interaction was not in the hypothesized direction. Based on prior literature, hypothesis 4 predicted that male recruiters would offer a higher salary to male students than to female, and that female recruiters would offer a higher salary to female students than to male. In fact, the opposite is true. Unexpectedly, female recruiters offered a higher average salary to male students ($35,800) than to female students ($32,814), while male recruiters offered a higher average salary to female students ($32,802) than to male students ($31,704). This significant ordinal interaction is illustrated in Figure I. Further analysis using one-way ANOVAs indicated that the difference in salaries offered by female recruiters is statistically significant (p = .04), whereas the difference in salaries offered by male recruiters is not (p = .56). A possible explanation for this phenomenon is provided in the Discussion section that follows.

To extend our data analysis one step further, we tested whether FIRMSIZE was a significant predictor of RATING and/or SALARY in both ANCOVA models. In model 1, we found FIRMSIZE to be a significant predictor of RATING (p = .0001). Similarly, in model 2, we found FIRMSIZE to be a significant predictor of SALARY (p = .0001). The means are reported in panel 4 of Table 2 and Table 3. Recruiters in large firms rated both the male student and the female student higher than did recruiters in small firms. We expected this result since larger firms have greater and more consistent recruiting needs than smaller firms. The recruiters in large firms also offered higher salaries to both the male student and the female student than did recruiters in small firms. We expected this result since larger firms have greater resources and usually compete for the best and brightest students from prestigious accounting programs.

DISCUSSION

The findings of this study generally meet Intuitive expectations as well as what would be expected based on theory. For example, across all recruiters, the gender of the hypothetical recruit did not affect the rating assigned by recruiters nor the salary hypothetically offered by the recruiters. These results are consistent with the findings of Almer et al. (1998) who report that the gender of a hypothetical entry-level auditor does not affect hiring decisions in public accounting firms. They are also consistent with Human Capital Theory (Polacheck, 1981), which was expected since the two hypothetical recruits were given identical human capital attributes (education, CPA, etc.), except for gender. This study also found firm size to be a significant predictor of both rating and salary, as

In 1972, women accounted for 10 percent of accounting graduates from American universities (Street et al., 1993). As late as 1977, women constituted about 24 percent of new hires by public accounting firms (AICPA, 1986). However, by 1997 women accounted for 54 percent of accounting graduates and 51 percent of new hires in public accounting firms (AICPA, 1998). A 1990 survey ("Job Barriers are Falling," 1990) reported that women constituted over half of the workforce in 43 percent of the responding Certified Public Accounting (CPA) firms.

Even though women are a major component of the labor force in America and account for over half the workforce in many public accounting firms, the earnings of female accountants still lag behind those of their male counterparts. According to the United States Department of Labor (1999), the median weekly earnings of women was 62.5 percent of the median for men in 1979 and is still only 76.3 percent of the median for men in 1998. The news is even worse for female accountants and auditors. In 1998, their median salary was 75.3 percent of the median salary of male accountants and auditors.

Research aimed at explaining why women accountants are still earning less than men in similar positions is important, especially now that women are playing a greater role in the accounting profession. This article presents a study designed to determine whether the gender of entry expected, since larger public accounting firms recruit regularly and routinely and since larger accounting firms typically compete for the best and brightest graduates from prestigious universities.

The unexpected findings of this study pertain to the similarity-attraction paradigm (Byrne and Neuman, 1992; Graves and Powell, 1995). Based on this paradigm, we expected recruiters to assign higher average ratings and offer higher average salaries to recruits of the same gender as themselves. The results obtained are inconsistent with these expectations. In fact, both male recruiters and female recruiters rate male recruits and female recruits about the same. Likewise, male recruiters offer approximately the same salaries to male and female recruits. The most surprising result, however, is that female recruiters offer significantly higher salaries to male recruits than to female recruits (about $3,000 higher on average).

Social Identity Theory (Graves and Powell, 1995) provides one possible explanation for this unexpected result. This theory suggests that individuals possess an identity based on the characteristics (i.e., gender, occupation, race, etc.) of groups to which they belong and that membership in a group has positive or negative connotations based on the social value of the group. Since individuals seek to maintain a positive social identity, members of low-status groups may engage in strategies to achieve a more positive social identity by attempting to join a higher status group. Females in public accounting who perceive themselves as members of a low-status group (relative to males in public accounting) may be inclined to attempt to join the higher status male group. Another potential explanation offered by Kanter (1977) is that women often distance themselves from other women in organizations. Kanter suggests that women who belong to work groups where men set the rules and are in control attempt to identify with the men and turn against other women. In addition, Gordon (1991) suggests that women who have risen to higher levels in organizations tend to identify personally with men and try to distance themselves from the "feminine" characteristics of women.

IMPLICATIONS FOR MANAGERS

The purpose of this study was to examine whether there is gender bias in the recruitment of entry-level accountants by public accounting firms. Such discrimination by public accounting firms would directly violate Tide VII of the Civil Rights Act of 1964, which prohibits employment discrimination based on gender, and the Equal Pay Act of 1963, which protects men and women who perform substantially equal work in the same establishment from gender-based wage discrimination.

Although our findings failed to support our research hypotheses, we did find evidence of discrimination. Female recruiters indicated they would offer significantly higher entry-level salaries to male recruits than to female recruits. This is not discrimination in an expected or politically correct way (that is, males discriminating against females), but it is discrimination nonetheless.

Public accounting firm management needs to be aware of such discrimination if, in fact, it does exist and take appropriate steps to eliminate it. An appropriate first step is to make sure that all human resource managers and employees know and understand the relevant laws pertaining to employment discrimination. Secondly, accounting firm leaders must make equal employment opportunity goals a higher priority and communicate firm hiring policies and procedures aimed at achieving these goals to recruiters. In addition, firm management must periodically review hiring policies and procedures to make sure they are in compliance with the changing laws and regulations. Finally, firm personnel responsible for recruiting new hires must be held accountable for failure to abide by applicable laws and regulations and for failing to adhere to firm policies.

LIMITATIONS AND FUTURE RESEARCH

As with any survey research, this study is subject to the potential adverse effects of nonresponse bias. Such bias can diminish the generalizability of the research results. However, several factors support the conclusion that nonresponse bias did not adversely affect the results of the study. First, the questions included in the research instrument were not of a sensitive nature that would cause a disproportionate response rate from a particular segment of the population of public accounting recruiters. Second, the demographic statistics reported in Table 1 indicate sufficient dispersion among respondents with respect to gender, geographic location, and firm size. Finally, the cell sizes reported in Tables 2 and 3 reveal adequate response rates for both forms of the research instrument by both male recruiters and female recruiters.

The most interesting aspect of this study is the unexpected finding that female recruiters offer significantly higher salaries to male recruits than to female recruits. This result is inconsistent with the underlying theory and our hypotheses; it could be due to sampling error. Further research needs to be performed to determine whether female recruiters are, in fact, inclined to offer higher salaries to male recruits than to female recruits and, if so, why.

Our results did not support our stated hypotheses. A potential cause of this might be the respondents' unwillingness to report personal biases. We attempted to mitigate this possibility by designing our research as a quasi-experiment (i.e., one half of our sample received an instrument describing a female candidate and the other half received an instrument describing a male candidate). Accordingly, individual respondents were not given the opportunity to make a direct comparison of male and female candidates. We encourage researchers interested in pursuing this line of research to consider other means of measuring discriminatory tendencies. Another possible reason our null hypotheses were not rejected is that the gender manipulation in our research instrument was not strong enough. One way to address this issue in future research would be to include some sort of manipulation check at the end of the research instrument to measure whether the respondent recalled the gender of the student.

The very strong economy during the time period of the study, accompanied by the shortage of well-qualified entry-level accountants, may have affected the results. Recruiters may be less inclined to discriminate based on gender when they are scrambling to hire the best people. These factors combined with the fact that the hypothetical student portrayed in each version of the research instrument, male or female, possessed highly desirable attributes may have offset any discriminatory tendencies that may actually exist. Future research could control for this by including two or more levels of hypothetical student qualifications.

APPENDIX 1

Assume that your firm is in the process of recruiting an entry-level accountant. In the course of your recruiting process, you have conducted preliminary interviews at several universities where you normally recruit. At one of these universities, you have met the student described below.

After interviewing the student and reading the student's resume, you have made the following notes:

* The student is a 23 year old female, with a professional appearance and presence. He is completing the appropriate academic degree on a timely basis.

* The student's university has an excellent academic reputation and is well-respected in the business community. The accounting program is accredited by AACSB--The International Association for Management Education.

* The student has an overall CPA of 3.5 on a 4.0 scale with a CPA in accounting courses of 3.75.

* The student has demonstrated excellent oral and written communication skills. He interviewed well and has a well-written resume.

* The student is a self-starter who has demonstrated leadership ability and the potential for advancement. He was president of the Beta Alpha Psi student chapter.

* The student has excellent technical and interpersonal skills and exhibits a great deal of enthusiasm.

* The student appears to be mature and should be compatible with your firm.

APPENDIX 2

Assume that your firm is in the process of recruiting an entry-level accountant. In the course of your recruiting process, you have conducted preliminary interviews at several universities where you normally recruit. At one of these universities, you have met the student described below.

After interviewing the student and reading the student's resume, you have made the following notes:

* The student is a 23 year old female, with a professional appearance and presence. She is completing the appropriate academic degree on a timely basis.

* The student's university has an excellent academic reputation and is well-respected in the business community. The accounting program is accredited by AACSB--The International Association for Management Education.

* The student has an overall CPA of 3.5 on a 4.0 scale with a CPA in accounting courses of 3.75.

* The student has demonstrated excellent oral and written communication skills. She interviewed well and has a well-written resume.

* The student is a self-starter who has demonstrated leadership ability and the potential for advancement. She was president of the Beta Alpha Psi student chapter.

* The student has excellent technical and interpersonal skills and exhibits a great deal of enthusiasm.

* The student appears to be mature and should be compatible with your firm.

[FIGURE 1 OMITTED]
TABLE 1

SAMPLE DEMOGRAPHIC STATISTICS

n = 159


Age 43.0 years
 Range = 24 to 63 years

Years of Business Experience 19.7 years
 Range = 2 to 41 years

Years with Current Firm 11.8 years
 Range 1 to 37 years

Gender Male 97 (61.0%)
 Female 62 (39.0%)

Firm Size * Small 82 (51.6%)
 Large 77 (48.4%)

Marital Status 87% married
State of Respondent State # of Respondents % of Sample

 California 34 21.4
 New York 18 11.3
 Florida 19 11.9
 New Jersey 9 5.7
 Pennsylvania 15 9.4
 Illinois 11 6.9
 Texas 16 10.1
 Virginia 14 8.8
 Ohio 14 8.8
 Michigan 9 5.7
 Total 159 100.0

* Local firms were defined as small. Regional and National/International
firms were defined as large.
TABLE 2

RATING TEST RESULTS

Panel 1 - Results of ANCOVA Model 1

Variable F Value Probability > F

STUDENTGDR .58 .45
RATERGDR .59 .45
FIRMSIZE 15.39 .0001
STUDENTGDRxRATERGDR .00 .99
Panel 2 - Student Rating Means (Standard Deviation) - STUDENTGDR


Male Student (n = 80) 85.47 (15.33)
Female Student (n = 79) 84.01 (15.13)

Panel 3 - Student Rating Means (Standard Deviation) - RATERGDR


Male Recruiter (n = 97) 84.91 (14.42)
Female Recruiter (n = 62) 84.50 (16.47)

Panel 4 - Student Rating Means (Standard Deviation) - FIRMSIZE


Small Firm (n = 82) 80.17 (17.14)
Large Firm (n = 77) 89.62 (10.97)
Panel 5 - Student Rating Means -STUDENTGDRxRATERGDR

(Standard Deviation)

 Male Female
 Recruiter Recruiter

Male Student 85.3 85.9
 (13.9) (18.3)
 n = 54 n = 26

Female Student 84.4 83.5
 (15.2) (15.2)
 n = 43 n = 36
TABLE 3

SALARY TEST RESULTS

n = 156 *

Panel 1 - Results of ANCOVA Model 2

Variable F Value Probability > F

STUDENTGDR 1.72 .20
RATERGDR .59 .44
FIRMSIZE 22.45 .0001
STUDENTGDRxRATERGDR 4.97 .03
Panel 2 - Student Salary Means (Standard Deviation) - STUDENTGDR


Male Student (n = 79) $33,000 (5,274)
Female Student (n = 77) $32,808 (5,050)

Panel 3 - Student Salary Means (Standard Deviation) - RATERGDR


Male Recruiter (n = 96) $32,184 (4,820)
Female Recruiter (n = 60) $34,058 (5,480)

Panel 4 - Student Salary Means(Standard Deviation) - FIRMSIZE


Small Firm (n = 80) $30,709 (4,910)
Large Frim (n = 76) $35,217 (4,339)
Panel 5 - Student Salary Means - STUDENTGDRxRATERGDR

(Standard Deviation)

 Male Recruiter Female Recruiter

Male Student $31,704 $35,800
 (4,822) (5,204)
 n = 54 n = 25

Female Student $32,802 $32,814
 (4,721) (5,402)
 n = 42 n = 35

* Three respondents did not indicate a salary figure.


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Title Annotation:research
Author:Hardin, J. Russell; Reding, Kurt F.; Stocks, Morris H.
Publication:Journal of Managerial Issues
Geographic Code:1USA
Date:Jun 22, 2002
Words:5732
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