A vignette study of 567 client acceptance decisions by 67 Dutch auditors showed that the prospect of acquiring additional assignments significantly increases the likelihood that auditing partners accept an audit assignment from a new client, thereby violating a rule of the auditing profession....

On theoretical grounds, monitoring of top executives by the (supervisory) board is expected to be value relevant. The empirical evidence is ambiguous and we analyze three non-competing explanations for this ambiguity: (i) The positive effect on firm value of board monitoring is hidden in stock...

Much has been written about older workers, including how to adequately manage a more mature workforce. Currently, the bulk of research concentrates on the push-pull factors for early retirement vs. the continuation of work life until the pensionable age. This article focuses on a different and...

Much has been written about older workers, including how to adequately manage a more mature workforce. Currently, the bulk of research concentrates on the push-pull factors for early retirement vs. the continuation of work life until the pensionable age. This article focuses on a different and...

Mehr Flexibilität im Arbeitsmarkt hat kürzere und flüchtigere Beziehungen zwischen Arbeitgeber und Arbeitnehmer zur Folge. Damit erodieren Vertrauen und Loyalität, wodurch Betriebe mehr Manager benötigen, um die Folgen einzudämmen. Die Autoren zeigen am Beispiel der Niederlande, dass...

This paper examines the gender composition of the flow of new hirees along the organizational hierarchy of jobs. We find that women have a reduced chance to be hired at higher hierarchical levels. We refer to this phenomenon as the glass door. The glass door consists of an absolute and a...

In a dynamic labor market worker-firm matches dissolve frequently causing workers to separate and firms to look for replacements. A separation may be initiated by the worker (a quit) or the firm (a layoff), or may result from a joint decision. A dissolution of a worker-firm match may be...