An Analysis of CPA Experience in Public Accounting as an Indicator of Future Job Responsibility and Mobility.

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Abstract

This study examines the career paths of Certified Public Accountants (CPA) who begin their career working either in public or private accounting. The career path is determined by collecting and analyzing the resumes of 584 individuals who self-identify as a CPA on their LinkedIn profiles. This study finds that the sector in which an individual begins their career does not affect the level of their most recent job responsibility. Instead, age and sex impact the level of job responsibility. Those who begin their career working in the Big Four change jobs more than those who begin in other public accounting firms. Those who begin working in public accounting are more likely to currently be working in the public accounting sector compared to those who began working in private accounting. Finally, those who initially worked more than three years for a Big Four firm are more likely to achieve higher levels of job responsibility later in their careers than those who worked less than three years.

Authors

• Noah Bender, University of Vermont

• Susan Boedeker Hughes, University of Vermont