The Falling Roe and Relocation of Skilled Women

Contemporary Accounting Research. Forthcoming

61 Pages Posted: 17 Jan 2023 Last revised: 4 Jun 2026

See all articles by Yupeng Lin

Yupeng Lin

National University of Singapore (NUS) - Sustainable & Green Finance Institute (SGFIN); Business School, National University of Singapore

Michael Shen

City University of Hong Kong (CityU)

Rui SHI

Shanghai University of Finance and Economics; National University of Singapore - NUS Business School

Jean (Jieyin) Zeng

National University of Singapore (NUS) - NUS Business School

Date Written: September 25, 2023

Abstract

We examine the impact of abortion restrictions on the geographic mobility of college-educated skilled women. Exploiting the staggered adoption of Targeted Regulation of Abortion Providers (TRAP) laws across U.S. states that restrict women’s access to abortion, we find that skilled women who relocate exhibit a greater propensity to move to states without TRAP laws (non-TRAP states) than they did prior to the TRAP law adoption. This pattern is stronger among women in more liberal and less religious areas than among women in more conservative and more religious areas. These findings are consistent with the view that relocation decisions are often driven by the alignment between personal values and the local policy environment. We use the audit industry as a specific setting to address the implications for employer performance. We find that TRAP law adoption increases female auditor turnover at local offices relative to same-firm offices in non-TRAP states, and the resulting loss of human capital lowers audit quality.

Keywords: TRAP Laws; Abortion Policy; Skilled Women; Labor Mobility; Political Ideology; Auditors.

Suggested Citation

Lin, Yupeng and Shen, Michael and SHI, Rui and Zeng, Jean, The Falling Roe and Relocation of Skilled Women (September 25, 2023). Contemporary Accounting Research. Forthcoming, Available at SSRN: https://ssrn.com/abstract=4324172

Yupeng Lin

National University of Singapore (NUS) - Sustainable & Green Finance Institute (SGFIN) ( email )

Singapore

Business School, National University of Singapore ( email )

Michael Shen (Contact Author)

City University of Hong Kong (CityU) ( email )

83 Tat Chee Avenue
Kowloon, 九龍
Hong Kong

Rui Shi

Shanghai University of Finance and Economics ( email )

777 Guoding Road
Shanghai, Shanghai 200433
China

National University of Singapore - NUS Business School ( email )

1 Business Link
Singapore, 117592
Singapore

Jean Zeng

National University of Singapore (NUS) - NUS Business School ( email )

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