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Post-Graduate Educational Requirements and Entry into the CPA Profession

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  • ROBERT E. JACKSON

Abstract

Forty-one states require educational requirements for CPA licensure to include 30 credit hours beyond the baccalaureate degree. This study, using state-level panel data of CPA examination pass rates, examines two hypothesized effects of this requirement: one, it improves the quality of new CPAs, and two, it restricts entry into the profession reducing the supply of potential CPAs. Empirical findings reveal that raising minimum educational requirements increases the success rate of first-time CPA exam takers, leading to improved entrant quality. However, increased success rates are associated with significant declines in the number of exam takers and, hence, reduced supply.

Suggested Citation

  • Robert E. Jackson, 2006. "Post-Graduate Educational Requirements and Entry into the CPA Profession," Journal of Labor Research, Transaction Publishers, vol. 27(1), pages 101-114, January.
  • Handle: RePEc:tra:jlabre:v:27:y:2006:i:1:p:101-114
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    Cited by:

    1. Dick M. Carpenter II & Lisa Knepper & Angela C. Erickson & John K. Ross, 2015. "Regulating Work: Measuring the Scope and Burden of Occupational Licensure Among Low- and Moderate-Income Occupations in the United States," Economic Affairs, Wiley Blackwell, vol. 35(1), pages 3-20, February.
    2. Edward Timmons & Robert Thornton, 2008. "The Effects of Licensing on the Wages of Radiologic Technologists," Journal of Labor Research, Springer, vol. 29(4), pages 333-346, December.

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