全球智库信息集成服务系统(G2TT): The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w20888
来源ID	Working Paper 20888
	The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession
	Matthew J. Bloomfield; Ulf Brüggemann; Hans B. Christensen; Christian Leuz
发表日期	2015-01-26
出版年	2015
语种	英语
摘要	The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other professionals before and after regulatory harmonization. We find that international labor migration in the accounting profession increases significantly relative to other professions. We provide evidence that this effect is due to harmonization, rather than increases in the demand for accounting services during the implementation of the rule changes. The findings illustrate that diversity in rules constitutes an economic barrier to cross-border labor mobility and, more specifically, that accounting harmonization can have a meaningful effect on cross-border migration.
主题	Microeconomics ; Households and Firms ; Macroeconomics ; Consumption and Investment ; International Economics ; International Factor Mobility ; Globalization and International Relations ; Labor Economics ; Labor Market Structures ; Unemployment and Immigration ; Other ; Law and Economics ; Industrial Organization ; Industry Studies ; Accounting, Marketing, and Personnel
URL	https://www.nber.org/papers/w20888
来源智库	National Bureau of Economic Research (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/578563
推荐引用方式 GB/T 7714	Matthew J. Bloomfield,Ulf Brüggemann,Hans B. Christensen,et al. The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession. 2015.