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Accountant quality: Evidence from Li...

Barrios, John M.

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Accountant quality: Evidence from LinkedIn.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Accountant quality: Evidence from LinkedIn./
Author:	Barrios, John M.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2015,
Description:	82 p.
Notes:	Source: Dissertation Abstracts International, Volume: 77-01(E), Section: A.
Contained By:	Dissertation Abstracts International77-01A(E).
Subject:	Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3719928
ISBN:	9781339006062

Accountant quality: Evidence from LinkedIn.
Barrios, John M.

Accountant quality: Evidence from LinkedIn. - Ann Arbor : ProQuest Dissertations & Theses, 2015 - 82 p.

Source: Dissertation Abstracts International, Volume: 77-01(E), Section: A.

Thesis (Ph.D.)--University of Miami, 2015.

This item is not available from ProQuest Dissertations & Theses.

I use professional accountants' career histories from LinkedIn and the staggered state-level adoption of the 150-hour Rule (the Rule) as a natural experiment to test the Rule's impact on career outcomes. My analysis is premised on the economic theories of human capital, barriers to entry and screening. I find that the 150-hour Rule is associated with increases in CPA exam pass rates and a reduction in candidate supply. My analysis of LinkedIn data shows that individuals subject to the Rule are more likely to be employed at a Big 4 public accounting firm and to specialize in tax. These individuals spend a larger part of their career in public accounting, have the same likelihood of promotion, but exit public accounting at faster rates than their non-150 hour Rule counterparts. Results suggest that the Rule has not been purely a screening mechanism nor has the screening/human capital effect dominated the other effects.

ISBN: 9781339006062Subjects--Topical Terms:

557516
Accounting.

Accountant quality: Evidence from LinkedIn.
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500 $a Advisers: Dhananjay Nanda; Andrew Leone.
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506 $a This item is not available from ProQuest Dissertations & Theses.
520 $a I use professional accountants' career histories from LinkedIn and the staggered state-level adoption of the 150-hour Rule (the Rule) as a natural experiment to test the Rule's impact on career outcomes. My analysis is premised on the economic theories of human capital, barriers to entry and screening. I find that the 150-hour Rule is associated with increases in CPA exam pass rates and a reduction in candidate supply. My analysis of LinkedIn data shows that individuals subject to the Rule are more likely to be employed at a Big 4 public accounting firm and to specialize in tax. These individuals spend a larger part of their career in public accounting, have the same likelihood of promotion, but exit public accounting at faster rates than their non-150 hour Rule counterparts. Results suggest that the Rule has not been purely a screening mechanism nor has the screening/human capital effect dominated the other effects.
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