Dual track or academic route for auditors: does it matter?

Nicole Jonker, Hans van Ophem and Joop Hartog

Applied Economics, 2006, vol. 38, issue 9, 1019-1035

Abstract: 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.

Date: 2006
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Working Paper: Dual Track or Academic Route for Auditors: Does It Matter? (2002)
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DOI: 10.1080/00036840500400459

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