Plausibly Exogenous [630] - CPAs (10/09/2021)
LHS Variable
Quality of CPAs
RHS Variable
Occupational licensing
Source of Exogenous Variation
Staggered adoption of the 150-hour rule, which increased the educational requirements for a CPA license
- Barrios (2019), “Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule”