Abstract

The paper investigates the association between internship experience and performance of tax professionals as measured by promotion velocity and turnover rate. Participants are regional CPA firms located in the southeastern and mid-south regions of the United States. The research applies a survival analysis that employs a time-dependent analysis of the data allowing for the comparison of subjects entering and leaving the study window in a staggered fashion. Hypothesis testing results indicate that the advancement rate for tax professionals with prior internship experience is significantly faster than that of the non-internship group. Results for the comparison of turnover rates for the two groups (internship experience versus non-internship) are marginal, raising interesting questions about the turnover behavior of study participants.

Full Text
Paper version not known

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.