Resource title

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

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Resource description

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.

Resource author

Joop Hartog, Nicole Jonker, Hans van Ophem

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Resource language

eng

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/20942

Resource license

Adapt according to the presented license agreement and reference the original author.