Prior research finds that women receive lower salaries than men. Similarly, we show that female audit partners in Belgium receive significantly lower compensation than male partners. However, there are alternative explanations for the pay gap other than gender discrimination. For example, the gap in compensation could reflect that men are paid more because they have higher levels of productivity. We provide new predictions and tests of gender discrimination by comparing the fees generated by audit partners (a measure of partner productivity) and the types of clients assigned to partners. Consistent with our prediction of female partners having to meet higher performance thresholds than male partners, we show that female partners generate larger fee premiums, but they are less likely to be assigned to prestigious clients. To test whether these patterns are attributable to gender discrimination, we examine whether the results are stronger in male-dominated offices, because this is where we would expect to find the most discrimination against women. We find the fee premiums generated by female partners are larger in male-dominated offices, while the negative association between prestigious clients and female partners is stronger in male-dominated offices. Collectively, our combined predictions and tests are consistent with female partners facing gender discrimination in audit offices that are dominated by male partners.

中文翻译：

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性别歧视？来自比利时公共会计专业的证据*

先前的研究发现，女性的工资低于男性。同样，我们表明比利时的女性审计合伙人获得的报酬明显低于男性合伙人。然而，除了性别歧视之外，还有其他解释薪酬差距的原因。例如，薪酬差距可能反映出男性的薪酬更高，因为他们的生产力水平更高。我们通过比较审计合作伙伴产生的费用（合作伙伴生产力的衡量标准）和分配给合作伙伴的客户类型，提供性别歧视的新预测和测试。与我们对女性合伙人必须达到比男性合伙人更高的绩效门槛的预测一致，我们表明女性合伙人产生更高的费用溢价，但他们不太可能被分配给有声望的客户。为了测试这些模式是否可归因于性别歧视，我们检查了男性占主导地位的办公室的结果是否更强，因为我们预计这是对女性歧视最多的地方。我们发现女性合伙人在男性主导的办公室产生的费用溢价更大，而在男性主导的办公室中，有声望的客户和女性合伙人之间的负相关更强。总的来说，我们的综合预测和测试与女性合伙人在以男性合伙人为主的审计办公室中面临性别歧视的情况一致。我们发现女性合伙人在男性主导的办公室产生的费用溢价更大，而在男性主导的办公室中，有声望的客户和女性合伙人之间的负相关更强。总的来说，我们的综合预测和测试与女性合伙人在以男性合伙人为主的审计办公室中面临性别歧视的情况一致。我们发现女性合伙人在男性主导的办公室产生的费用溢价更大，而在男性主导的办公室中，有声望的客户和女性合伙人之间的负相关更强。总的来说，我们的综合预测和测试与女性合伙人在以男性合伙人为主的审计办公室中面临性别歧视的情况一致。