Behind the controversial ‘150-hour rule’ for CPA certification
Onerous licensing requirements for CPAs are dampening career interest in accounting, especially among minority candidates, a new study finds.
Faculty
Andrew Sutherland is an Associate Professor of Accounting at the MIT Sloan School of Management.
His research focuses on financial institutions, and covers three broad areas: (1) how entrepreneurs and privately held firms obtain credit; (2) information sharing and technology adoption; and (3) auditing and financial misconduct. His work is published in top accounting, finance, and management journals, and has won multiple major awards.
Sutherland previously worked as a consultant advising companies throughout the U.S. and Latin America on valuation, investment policy, performance measurement, and executive compensation.
He teaches in the MBA, Master of Finance, and PhD programs at MIT Sloan. In 2023, he won the Jamieson Prize for Excellence in Teaching--Sloan's top teaching prize.
He holds a PhD from the University of Chicago and an MBA from Carnegie Mellon University. He obtained a Bachelor of Commerce degree from York University, where he was MVP of the Cross Country team and an Academic All Canadian in Track & Field.
Featured Publication
"Occupational Licensing and Minority Participation in Professional Labor Markets."Sutherland, Andrew, Matthias Uckert, and Felix W. Vetter. Journal of Accounting Research (lead article) Vol. 62, No. 2 (2024): 453-503. SSRN.
Featured Publication
"Commercial Lending Concentration and Bank Expertise: Evidence from Borrower Financial Statements."Berger, Philip G., Michael Minnis, and Andrew Sutherland. Journal of Accounting and Economics Vol. 64, No. 2-3 (2017): 253-277. SSRN.
Maksymov, Eldar, Mark E. Peecher, Andrew Sutherland, and Joseph P. Weber. Journal of Accounting Research. Forthcoming.
Darmouni, Olivier and Andrew Sutherland. Journal of Financial Economics. Forthcoming.
Charoenwong, Ben, Zachary T Kowaleski, Alan Kwan, and Andrew Sutherland. Journal of Financial Economics. Forthcoming.
Kowaleski, Zachary T., Andrew Sutherland, and Felix W. Vetter. The Accounting Review Vol. 99, No. 3 (2024): 287-313.
Onerous licensing requirements for CPAs are dampening career interest in accounting, especially among minority candidates, a new study finds.
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"Racial minorities continue to be underrepresented in many high-paying occupations."
RegTech encompasses the technological solutions firms use to achieve regulatory compliance.