This study examines the impact of restatements on the labor market outcomes for corporate accountants. We use LinkedIn to identify a comprehensive sample of corporate accountants who work for firms that restated their financial statements between 2004 and 2014. Using a difference-in-differences...

We study whether accounting information quality (AIQ) is priced in the executive labor market. Focusing on externally hired CEO compensation at their initial appointment, we find a 7.38% pay premium for a one-standard deviation decline in AIQ measured in the years preceding the appointment. This...

In the last decade, many researchers have criticized university accounting education programs for focusing more on the teaching of technical accounting and not on emphasizing accounting skill development. The aim of this study is to identify the knowledge subjects, skills & attitude needed for a...

Accounting profession is traditional profession and accounting rules and principles have been established and are the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting profession...

In this paper we develop a balanced growth model with labor supply and search and matching frictions in the labor market, to study the impact of economic policy variables on the two margins which constitute the (total) labor input: the extensive margin (the rate of employment) and the intensive...