Do female CEOs reduce gender-pay disparities in top management teams (TMTs)? Some scholars draw on social identity theory to argue that, as individuals tend to identify with and support their in-groups, appointing a female corporate leader (i.e., CEO) will mitigate the gender-pay gap among executives. Yet, others draw on the queen-bee syndrome to postulate that some female CEOs may rather strengthen gender-pay disparities in upper echelons – by favoring out-groups (male) more than their in-groups (female). We bring together these opposing theoretical arguments to develop a ‘beyond CEO gender’ perspective, arguing that the effects of CEO gender on TMT gender-pay disparities should be considered in conjunction with the corporate leaders' values – as reflected by their political ideology. Our research demonstrates that conservative-female CEOs compensate female (versus male) executives lower compared to all other CEO gender-ideology categories (i.e., female-liberal CEOs, male-liberal CEOs, and male-conservative CEOs). Overall, our work contributes to theory on the CEO-TMT interface by highlighting the role of the CEO as the ‘architect’ of executive remuneration.

女性 CEO 是否会减少高层管理团队 (TMT) 中的性别薪酬差距？一些学者借鉴社会认同理论认为，由于个人倾向于认同并支持他们的内部群体，任命一位女性企业领导人（即 CEO）将缩小高管之间的性别薪酬差距。然而，其他人利用蜂王综合症来假设，一些女性 CEO 可能宁愿通过偏爱外部群体（男性）而不是内部群体（女性）来加强高层的性别薪酬差距。我们将这些对立的理论论点汇集在一起​​，以发展“超越 CEO 性别”' 的观点，认为 CEO 性别对 TMT 性别薪酬差距的影响应与企业领导人的价值观相结合——正如他们的政治意识形态所反映的那样。我们的研究表明，与所有其他 CEO 性别意识形态类别（即女性自由主义 CEO、男性自由主义 CEO 和男性保守主义 CEO）相比，保守女性 CEO 对女性（相对于男性）高管的薪酬较低。总的来说，我们的工作通过强调 CEO 作为高管薪酬“架构师”的角色，为 CEO-TMT 界面的理论做出了贡献。