Skip to main content

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

Buy Article:

$51.63 plus tax (Refund Policy)


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

More about this publication?

Access Key

Free Content
Free content
New Content
New content
Open Access Content
Open access content
Subscribed Content
Subscribed content
Free Trial Content
Free trial content
Cookie Policy
Cookie Policy
ingentaconnect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more
Real Time Web Analytics