Dual track or academic route for auditors: does it matter?
In the Netherlands auditors can be trained in a part-time educational track in which students combine working and studying or in a full-time educational track. The former training is relatively firm-specific whereas the latter training is relatively general. Applying human capital theory, we expect higher wage growth for full-time educated auditors than for dual-educated auditors. Furthermore, full-time educated auditors may have better outside options than part-time educated auditors. This may make it easier for them to switch employers than for the part-time educated auditors. The predictions on tenure and wages of differently educated auditors are supported by the estimation results in this paper. The part-time, dual track appears an important route for students from a lower socioeconomic background.
Year of publication: |
2006
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Authors: | Jonker, Nicole ; Ophem, Hans van ; Hartog, Joop |
Published in: |
Applied Economics. - Taylor & Francis Journals, ISSN 0003-6846. - Vol. 38.2006, 9, p. 1019-1035
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Publisher: |
Taylor & Francis Journals |
Saved in:
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