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Institutional Determinants Of Individual Mobility: Bringing The Professions Back In

Gary S. Robson¹; Douglas R. Wholey²; Russell M. Barefield³

¹ Kansas State University · ² Carnegie Mellon University · ³ University of Georgia

In this research, we developed and tested a theory of institutional effects on the timing of resignation in accounting. The institutional effects examined are credentialing processes. We found that the interaction of certification requirements and job duties affected early-career resignation rates of accounting firm employees. Auditors in all certification jurisdictions studied and nonauditors in jurisdictions with broadly focused experience requirements postponed resignation until after the completion of the requirement.

DOI

10.5465/256785

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