Dual Track or Academic Route for Auditors
Hans van Ophem () and
Joop Hartog ()
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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
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)
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