Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule
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下载链接：
https://www.nber.org/papers/w29318
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资源简介：
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
提供机构：
美国国家经济研究局
创建时间：
2021-10-01
