Audits by private, third-party auditors are frequently mandated to ensure compliance with regulations (e.g., accounting … novel data on firms, audit firms, and auditors-the key players in the market-, we find that audit mandates increase the … number of audits, audit firms, and auditors, but decrease average auditor wages. These findings are consistent with mandates …

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 …

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 parttime educated auditors. This may …