EconPapers    
Economics at your fingertips  
 

Dual Track or Academic Route for Auditors

Nicole Jonker, Hans van Ophem () and Joop Hartog ()
Additional contact information
Hans van Ophem: Faculty of Economics and Econometrics, University of Amsterdam
Joop Hartog: Faculty of Economics and Econometrics, University of Amsterdam

No 02-121/4, Tinbergen Institute Discussion Papers from Tinbergen Institute

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. See publication in Applied Economics , 2006, 38(9), 1019-35.

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)
Date: 2002-12-18
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
https://papers.tinbergen.nl/02121.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:tin:wpaper:20020121

Access Statistics for this paper

More papers in Tinbergen Institute Discussion Papers from Tinbergen Institute Contact information at EDIRC.
Bibliographic data for series maintained by Tinbergen Office +31 (0)10-4088900 ().

 
Page updated 2019-12-24
Handle: RePEc:tin:wpaper:20020121