Who Becomes an Auditing Entrepreneur? The Effects of Human Capital, Age, and Job Stability

Salvador Carmona ()
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Salvador Carmona: Instituto de Empresa

Working Papers Economia from Instituto de Empresa, Area of Economic Environment

Abstract: (WP 17/03 Clave pdf) In this investigation, we focus on the individual characteristics of newly certified auditors who apply for their auditing licenses in anticipation of entering solo practice or a partnership in an auditing firm, comparing them to their counterparts who do not apply for such a license. Our analysis draws on an integration of the human capital and entrepreneurship literatures, leading us to a number of hypotheses that are tested through logistic regression models.

Keywords: Auditing; Human capital theory (search for similar items in EconPapers)
Pages: 32 pages
Date: 2003-10
New Economics Papers: this item is included in nep-lab
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Persistent link: https://EconPapers.repec.org/RePEc:emp:wpaper:wp03-17

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