Institutional Determinants Of Individual Mobility: Bringing The Professions Back In
研究了会计行业认证要求与工作职责如何共同影响员工早期离职时机，发现审计员会推迟辞职直到满足认证要求，对理解职业流动和人力资源管理有参考价值。
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.