Institutional determinants of individual mobility: Bringing the professions back in

In this research, we developed and tested a theory of institutional effectson 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 resignationrates of accounting firm employees. Auditors in all certification jurisdictions studied and nonauditors in jurisdictions with broadly focusedexperience requirements postponed resignation until after the completion of the requirement.