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Dual Track or Academic Route for Auditors: Does It Matter?

Joop Hartog, Nicole Jonker and Hans van Ophem ()
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Hans van Ophem: University of Amsterdam

No 640, IZA Discussion Papers from Institute of Labor Economics (IZA)

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 parttime 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 lower socioeconomic background.

Keywords: human capital formation; mobility; wages; auditors (search for similar items in EconPapers)
JEL-codes: C35 C41 J24 J31 J63 (search for similar items in EconPapers)
Pages: 59 pages
Date: 2002-11
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Journal Article: Dual track or academic route for auditors: does it matter? (2006) Downloads
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