Talent and Transparency
(A10*)
Subject Area
Operations Management and Computer Science for Business Administration
Term
since 2023
Project identifier
Deutsche Forschungsgemeinschaft (DFG) - Project number 403041268
Accounting professionals play a pivotal role in the production and auditing of financial information disclosed by firms. Yet little is known about how the supply of competent, qualified, and independent accountants is determined in the labor market and how institutions shape this supply. Vetter (A10) aims to fill this apparent gap by illuminating how the labor market for accountants operates, with a specific focus on the role of regulation, both on the supply side (i.e., entry regulation in the form of occupational licensing) and the demand side (i.e., inelastic product demand due to audit mandates).
DFG Programme
CRC/Transregios
