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Occupational Licensing and Minority Participation in Professional Labor Markets
Journal of Accounting Research ( IF 4.9 ) Pub Date : 2023-12-12 , DOI: 10.1111/1475-679x.12518
Andrew G. Sutherland 1 , Matthias Uckert 2 , Felix W. Vetter 3
Affiliation  

We examine the staggered adoption of additional educational requirements (“150-hour rule”) for Certified Public Accountants (“CPAs”) to understand the effects of occupational licensing on minority participation in professional labor markets. The 150-hour rule increased the educational requirement for CPAs from 120 to 150 credit hours, effectively adding a fifth year of study. We find a 13% greater entry decline following the requirement's enactment for minority than nonminority CPA candidates. Our analyses of parental income and financial aid availability point to a socioeconomic status channel explaining the differential entry declines. Studying exam passing patterns, professional misconduct, and job postings we find a deterioration, or at best, no change in CPA quality following enactment.

中文翻译:

职业许可和少数族裔参与专业劳动力市场

我们研究了对注册会计师 (“CPA”) 交错采用的额外教育要求(“150 小时规则”),以了解职业许可对少数族裔参与专业劳动力市场的影响。 150 小时规则将注册会计师的教育要求从 120 学时增加到 150 学时,有效增加了第五年的学习时间。我们发现,在该要求颁布后,少数族裔 CPA 考生的入学率下降了 13%。我们对父母收入和经济援助可获得性的分析指出,社会经济地位渠道可以解释入学率下降的差异。通过研究考试通过模式、职业不当行为和职位发布,我们发现注册会计师的质量在颁布后有所恶化,或者充其量没有变化。
更新日期:2023-12-12
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