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Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1001/jama.2012.292openalex-snapshot
Shortening Medical Training by 30%
inferredcites →https://doi.org/10.1006/cpac.2000.0456openalex-snapshot
The effect of the 150-hour requirement on new accountants’ professional commitment, Ethical orientation, and Professionalism
inferredcites →https://doi.org/10.1007/s11149-006-0015-4openalex-snapshot
Supply-side effects of the 150-hour educational requirement for CPA licensure
inferredcites →https://doi.org/10.1016/0047-2727(73)90013-3openalex-snapshot
Higher education as a filter
inferredcites →https://doi.org/10.1016/0165-4101(81)90002-1openalex-snapshot
Auditor size and audit quality
inferredcites →https://doi.org/10.1016/0165-4101(94)00375-fopenalex-snapshot
Incorporation and the audit market
inferredcites →https://doi.org/10.1016/0748-5751(96)00011-5openalex-snapshot
150-Hour education programs: A practitioner's perspective on useful research possibilities
inferredcites →https://doi.org/10.1016/j.jacceco.2014.09.002openalex-snapshot
A review of archival auditing research
inferredcites →https://doi.org/10.1016/j.jacceco.2017.06.003openalex-snapshot
Employee quality and financial reporting outcomes
inferredcites →https://doi.org/10.1016/s0165-4101(99)00010-5openalex-snapshot
The 150-hour rule
inferredcites →https://doi.org/10.1016/s0927-5371(01)00045-8openalex-snapshot
The internal economics of the firm: further evidence from personnel data
inferredcites →https://doi.org/10.1016/s1573-4463(99)03011-4openalex-snapshot
The Causal Effect of Education on Earnings
inferredcites →https://doi.org/10.1080/09639284.2011.611345openalex-snapshot
The 150 Credit-hour Requirement and CPA Examination Pass Rates—A Four Year Study
inferredcites →https://doi.org/10.1086/209808openalex-snapshot
Promotions and Wage Growth
inferredcites →https://doi.org/10.1086/209822openalex-snapshot
External Recruitment versus Internal Promotion
inferredcites →https://doi.org/10.1086/209919openalex-snapshot
The Complexity of Job Mobility among Young Men
inferredcites →https://doi.org/10.1086/209970openalex-snapshot
Personnel Policies at the Union Bank of Australia: Evidence from the 1888–1900 Entry Cohorts
inferredcites →https://doi.org/10.1086/250071openalex-snapshot
The Structure of Wages and Investment in General Training
inferredcites →https://doi.org/10.1086/258055openalex-snapshot
Investment in Human Capital and Personal Income Distribution
inferredcites →https://doi.org/10.1086/258724openalex-snapshot
Investment in Human Capital: A Theoretical Analysis
inferredcites →https://doi.org/10.1086/260199openalex-snapshot
Occupational Licensing and the Public Interest
inferredcites →https://doi.org/10.1086/260838openalex-snapshot
Quacks, Lemons, and Licensing: A Theory of Minimum Quality Standards
inferredcites →https://doi.org/10.1086/261744openalex-snapshot
Specific Capital, Mobility, and Wages: Wages Rise with Job Seniority
inferredcites →https://doi.org/10.1086/261908openalex-snapshot
Auditing Standards, Legal Liability, and Auditor Wealth
inferredcites →https://doi.org/10.1086/466916openalex-snapshot
Licensing Restrictions and the Cost of Dental Care
inferredcites →https://doi.org/10.1086/662072openalex-snapshot
The Signaling Role of Promotions: Further Theory and Empirical Evidence
inferredcites →https://doi.org/10.1086/669060openalex-snapshot
Analyzing the Extent and Influence of Occupational Licensing on the Labor Market
inferredcites →https://doi.org/10.1086/698899openalex-snapshot
Allocating Effort and Talent in Professional Labor Markets
inferredcites →https://doi.org/10.1108/01437720110386340openalex-snapshot
The signalling power of education by size of firm and the long‐term effects on workers’ careers
inferredcites →https://doi.org/10.1108/02686900310454174openalex-snapshot
The 150‐hour rule: does it improve CPA exam performance?
inferredcites →https://doi.org/10.1111/1475-679x.12123openalex-snapshot
Textual Analysis in Accounting and Finance: A Survey
inferredcites →https://doi.org/10.1111/1911-3846.12344openalex-snapshot
Public Company Audits and City‐Specific Labor Characteristics
inferredcites →https://doi.org/10.1111/j.1467-8543.2010.00807.xopenalex-snapshot
The Prevalence and Effects of Occupational Licensing
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00276.xopenalex-snapshot
Discussion of Nonfinancial Performance Measures and Promotion‐Based Incentives
inferredcites →https://doi.org/10.1111/j.2517-6161.1972.tb00899.xopenalex-snapshot
Regression Models and Life-Tables
inferredcites →https://doi.org/10.1111/jofi.12162openalex-snapshot
Measuring Readability in Financial Disclosures
inferredcites →https://doi.org/10.1162/003355399556287openalex-snapshot
A Theory of Wage and Promotion Dynamics Inside Firms
inferredcites →https://doi.org/10.1177/001979390405800104openalex-snapshot
Do Formal Salary Systems Really Matter?
inferredcites →https://doi.org/10.1257/jep.14.4.189openalex-snapshot
Occupational Licensing
inferredcites →https://doi.org/10.17848/9781429454865openalex-snapshot
Licensing Occupations: Ensuring Quality or Restricting Competition?
inferredcites →https://doi.org/10.22004/ag.econ.273215openalex-snapshot
Promotion: Turnover and Preemptive Wage Offers
inferredcites →https://doi.org/10.2307/1058155openalex-snapshot
Occupational Restrictions and the Quality of Service Received: Some Evidence
inferredcites →https://doi.org/10.2307/1061700openalex-snapshot
Occupational Licensing of a Credence Good: The Regulation of Midwifery
inferredcites →https://doi.org/10.2307/145508openalex-snapshot
Are Those Paid More Really More Productive? The Case of Experience
inferredcites →https://doi.org/10.2307/1879431openalex-snapshot
The Market for "Lemons": Quality Uncertainty and the Market Mechanism
inferredcites →https://doi.org/10.2307/1882010openalex-snapshot
Job Market Signaling
inferredcites →https://doi.org/10.2307/1885488openalex-snapshot
Experience, Performance, and Earnings
inferredcites →https://doi.org/10.2307/2118351openalex-snapshot
The Internal Economics of the Firm: Evidence from Personnel Data
inferredcites →https://doi.org/10.2307/2118478openalex-snapshot
Job Mobility and the Careers of Young Men
inferredcites →https://doi.org/10.2307/2297722openalex-snapshot
Investment, Moral Hazard, and Occupational Licensing
inferredcites →https://doi.org/10.2307/3003160openalex-snapshot
The Theory of Economic Regulation
inferredcites →https://doi.org/10.2308/accr.2003.78.2.429openalex-snapshot
The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing
inferredcites →https://doi.org/10.2308/accr.2005.80.2.585openalex-snapshot
Auditor Tenure and Perceptions of Audit Quality
inferredcites →https://doi.org/10.2308/accr.2006.81.3.653openalex-snapshot
Audit Partner Tenure and Audit Quality
inferredcites →https://doi.org/10.2308/accr.2009.84.5.1521openalex-snapshot
Big 4 Office Size and Audit Quality
inferredcites →https://doi.org/10.2308/ajpt-50006openalex-snapshot
A Framework for Understanding and Researching Audit Quality
inferredcites →https://doi.org/10.2308/aud.2010.29.1.73openalex-snapshot
Audit Office Size, Audit Quality, and Audit Pricing
inferredcites →https://doi.org/10.2308/iace.2002.17.3.253openalex-snapshot
The 150-Hour Requirement and Changes in the Supply of Accounting Undergraduates: Evidence from a Quasi-Experiment
inferredcites →https://doi.org/10.2308/iace.2006.21.3.173openalex-snapshot
The 150-Hour Requirement and the Number of CPA Exam Candidates, Pass Rates, and the Number Passing
inferredcites →https://doi.org/10.3386/w19061openalex-snapshot
Wage Effects of Unionization and Occupational Licensing Coverage in the United States
inferredcites →https://doi.org/10.7208/chicago/9780226041223.001.0001openalex-snapshot
Human Capital

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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Balancing Flexibility and Integrity: Reforming Licensing in Accounting and Financial Advising
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Adam Smith’s Observations on Competition and Collusion in the Labor Market
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Is reform contagious?: The diffusion of universal recognition reforms
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Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments
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Technological investment and accounting: A demand-side perspective on labor markets and enrollments
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Addressing the shortage of accountants: Suggestions for academe and the profession
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Cultivating future accountants: The impact of high school accounting coursework
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inferred← citeshttps://doi.org/10.1080/00036846.2023.2169244openalex-snapshot
Going Underground: The impact of deterrence on the landlords' decision to operate informally
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CPA exam sitting requirements and jurisdiction choice: where do international candidates sit for the exam?
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Audit in Europe – A Comparison of Access Requirements into the Audit Profession Across the European Union
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Capital structure strategies in strategic alliances
inferred← citeshttps://doi.org/10.1093/restud/rdad015openalex-snapshot
A Welfare Analysis of Occupational Licensing in U.S. States
inferred← citeshttps://doi.org/10.1108/maj-09-2021-3325openalex-snapshot
Audit partner characteristics, career advancement and audit quality in the USA
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How Does the Wage Disparity Between Accounting and Finance Impact the CPA Pipeline?
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Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force
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By What Criteria Do We Evaluate Accounting? Some Thoughts on Economic Welfare and the Archival Literature
inferred← citeshttps://doi.org/10.1111/1475-679x.12518openalex-snapshot
Occupational Licensing and Minority Participation in Professional Labor Markets
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When Employees Go to Court: Employee Lawsuits and Talent Acquisition in Audit Offices
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Monitoring Quality of Mafia‐Connected Accountants
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Cutthroat Competition: Barber Licensure in the Progressive Era
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inferred← citeshttps://doi.org/10.3386/w28158openalex-snapshot
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Becoming an ex-auditor : (un) doing professional norms
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.