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Destination: mk:H1_2 Children: Item: Title: 2.1 The Swedish audit market Destination: mk:H2_1 Item: Title: 2.2 CPA certification Destination: mk:H2_2 Item: Title: 3 Theoretical background Destination: mk:H1_3 Children: Item: Title: 3.1 Previous related literature: The CPA exam as an occupational license Destination: mk:H2_3 Item: Title: 3.2 The theoretical approach: Research questions about exam scores and salaries Destination: mk:H2_4 Item: Title: 3.3 Exam scores and salary associations for different auditors Destination: mk:H2_5 Item: Title: 4 Research design Destination: mk:H1_4 Children: Item: Title: 4.1 Sample selection Destination: mk:H2_6 Item: Title: 4.2 Variable definitions Destination: mk:H2_7 Item: Title: 5 Results Destination: mk:H1_5 Children: Item: Title: 5.1 Descriptive statistics Destination: mk:H2_8 Item: Title: 5.2 Econometric specification Destination: mk:H2_9 Item: Title: 5.3 Model Estimations Destination: mk:H2_10 Item: Title: 5.4 Main results Destination: mk:H2_11 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Big 4 CPA exam score and auditors’ salaries Pedro Ortín-Ángel Stefan Sundgren Ana Millán VoR 25th April 2025 Acrobat Distiller 8.1.0 (Windows) CPA exam,compensation,competencies,Big 4 25th April 2025 10.1016/j.jcae.2025.100467 noindex journal © 2025 The Authors. Published by Elsevier Ltd. 2025-08-01 1 August 2025 10.1016/j.jcae.2025.100467 1815-5669 2 100467 Journal of Contemporary Accounting & Economics 100467 https://doi.org/10.1016/j.jcae.2025.100467 21 https://www.elsevier.com/tdm/tdmrep-policy.json 1 2025-04-25T09:24:33 Elsevier 2025-04-25T09:42:14 2025-04-25T09:42:14 uuid:1b499bed-4ce8-4c0c-b682-0d58baae1cbe uuid:b6ed5266-03cb-4855-90c0-636283357f42 True Pages: Page: Label: 1 Annotations: Annotation: Subtype: Link Rect: 126, 545, 130, 555 Flags: Print Destination: 2599 Annotation: Subtype: Link Rect: 132, 545, 137, 555 Flags: Print Destination: 2599 Annotation: Subtype: Link Rect: 139, 547, 143, 552 Flags: Print Destination: 2599 Annotation: Subtype: Link Rect: 139, 545, 143, 555 Flags: Print Destination: 2599 Annotation: Subtype: Link Rect: 229, 545, 233, 555 Flags: Print Destination: 2599 Annotation: Subtype: Link Rect: 236, 545, 240, 555 Flags: Print Destination: 2599 Annotation: Subtype: Link Rect: 301, 545, 305, 555 Flags: Print 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