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
• Subproject of: TRR 266: Accounting for Transparency
• Applicant Institution: Universität Paderborn
• Project Head: Professor Dr. Felix Vetter, Ph.D.