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H-1B Visas and Wages in Accounting: Evidence from Big 4 Payroll and the Ethics of H-1B Visas

Author

Listed:
  • Thomas Bourveau

    (Columbia University)

  • Derrald Stice

    (University of Hong Kong)

  • Han Stice

    (George Mason University)

  • Roger White

    (Arizona State University)

Abstract

We use payroll data from a Big 4 accounting firm to examine the starting wage differentials for H-1B visa holders. Prior research in other industries has found mixed results, but primarily relies on surveyed salary data. We observe that relative to U.S. citizen new hires—matched on office, position, and time of hire—newly hired accountants with H-1B visas receive starting salaries that are lower by approximately 10%. This finding calls into question the efficacy of regulatory mandates thought to prevent H-1B visa holders from being paid less than U.S. citizens in similar roles. In further tests, we find evidence that the hiring of H-1B visa holders has no or some small positive effect on the wages of peer U.S. citizen new hires (weakly indicative of complementarities or synergies), but no evidence of H-1B hiring driving down the wages for U.S. citizen peer new hires.

Suggested Citation

  • Thomas Bourveau & Derrald Stice & Han Stice & Roger White, 2025. "H-1B Visas and Wages in Accounting: Evidence from Big 4 Payroll and the Ethics of H-1B Visas," Journal of Business Ethics, Springer, vol. 199(2), pages 309-330, June.
    • Handle: RePEc:kap:jbuset:v:199:y:2025:i:2:d:10.1007_s10551-024-05823-8
    DOI: 10.1007/s10551-024-05823-8
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    More about this item

    Keywords

    H-1B visa; Skilled workers; Immigration law; Accounting occupations;
    All these keywords.

    JEL classification:

    • J31 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Wage Level and Structure; Wage Differentials
    • J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy
    • J61 - Labor and Demographic Economics - - Mobility, Unemployment, Vacancies, and Immigrant Workers - - - Geographic Labor Mobility; Immigrant Workers
    • K37 - Law and Economics - - Other Substantive Areas of Law - - - Immigration Law

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