Dual Track or Academic Route for Auditors

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 prediction... Mehr ...

Verfasser: Jonker, Nicole
van Ophem, Hans
Hartog, Joop
Dokumenttyp: doc-type:workingPaper
Erscheinungsdatum: 2002
Verlag/Hrsg.: Amsterdam and Rotterdam: Tinbergen Institute
Schlagwörter: ddc:330 / C35 / C41 / J24 / J31 / J63 / human capital formation / mobility / wages / auditors / Betriebliches Bildungsmanagement / Betriebswirtschaftsstudium / Wirtschaftsprüfung / Bildungsertrag / Vergleich / Schätzung / Niederlande
Sprache: Englisch
Permalink: https://search.fid-benelux.de/Record/base-29231822
Datenquelle: BASE; Originalkatalog
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Link(s) : http://hdl.handle.net/10419/86027

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.