Occupational licensing and accountant quality : evidence from the 150-hour rule
Year of publication: |
2022
|
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Authors: | Barrios, John M. |
Published in: |
Journal of accounting research. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-679X, ZDB-ID 2060654-0. - Vol. 60.2022, 1, p. 3-43
|
Subject: | CPA licensure | hazard rate model | human capital | labor market outcomes | occupational licensure | screening | the 150-hour rule | Qualifikation | Occupational qualification | Wirtschaftsprüfung | Financial audit | Humankapital | Human capital | Konzession | Concession |
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