Jonker, Nicole; van Ophem, Hans; Hartog, Joop - 2002
In the Netherlands auditors can be trained in a part-time educational track in which students combine working and … 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 …