| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w29318 |
| 来源ID | Working Paper 29318 |
| Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule | |
| John M. Barrios | |
| 发表日期 | 2021-10-04 |
| 出版年 | 2021 |
| 语种 | 英语 |
| 摘要 | I examine the effects of occupational licensing on the quality of Certified Public Accountants (CPAs). I exploit the staggered adoption of the 150-hour rule, which increases the educational requirements for a CPA license. The analysis shows that the rule decreases the number of entrants into the profession, reducing both low- and high-quality candidates. Labor market proxies for quality find no difference between 150-hour rule CPAs and the rest. Moreover, rule CPAs exit public accounting at similar rates and have comparable writing quality to their non-rule counterparts. Overall, these findings are consistent with the theoretical argument that increases in licensing requirements restrict the supply of entrants and do little to improve quality in the labor market. |
| 主题 | Microeconomics ; Market Structure and Distribution ; Health, Education, and Welfare ; Education ; Other ; Law and Economics ; Industrial Organization ; Regulatory Economics ; Accounting, Marketing, and Personnel |
| URL | https://www.nber.org/papers/w29318 |
| 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/586992 |
| 推荐引用方式 GB/T 7714 | John M. Barrios. Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule. 2021. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w29318.pdf（1013KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
| 个性服务 |
| 推荐该条目 |
| 保存到收藏夹 |
| 导出为Endnote文件 |
| 谷歌学术 |
| 谷歌学术中相似的文章 |
| [John M. Barrios]的文章 |
| 百度学术 |
| 百度学术中相似的文章 |
| [John M. Barrios]的文章 |
| 必应学术 |
| 必应学术中相似的文章 |
| [John M. Barrios]的文章 |
| 相关权益政策 |
| 暂无数据 |
| 收藏/分享 |
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
