The economic theory of regulation: evidence from the Uniform CPA Examination
Article Abstract:
The economic concept of regulation indicates that laws for occupational licensing are effected and administered to promote licensed practitioners' interests. Licensing examination grading standards could be changed, for example, to protect current practitioners from new competition. Time series data are used to investigate this possibility. Uniform CPA test results from Illinois and California are considered. Results suggest that exam failure rates grew when the examination was graded by the individual states, as well as when there were downturns in economic activity. No statistical ties were found between economic activity rates and failure rates in years following adoption by a state of the the Advisory Grading Service of the American Institute of Certified Public Accountants.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1988
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Fitting in: Surface- and deep-level cultural differences and expatriates' adjustment
Article Abstract:
A study was conducted to examine the impact of surface- and deep-level cultural differences on the cross-cultural adjustment of expatriates. Surface level differences concern easily visible dissimilarities between home and host countries, and deep-level differences refer to dissimilarities in basic values.
Publication Name: Academy of Management Journal
Subject: Business, general
ISSN: 0001-4273
Year: 2004
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