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

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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.

Document Type: Research Article


Affiliations: 1: De Nederlandsche Bank, Postbus 98, 1000 AB Amsterdam, The Netherlands 2: University of Amsterdam, Roetersstraat 11, 1018 WB Amsterdam, The Netherlands

Publication date: May 20, 2006

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