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- W2123299724 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." @default.
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- W2123299724 date "2006-05-20" @default.
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- W2123299724 title "Dual track or academic route for auditors: does it matter?" @default.
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- W2123299724 doi "https://doi.org/10.1080/00036840500400459" @default.
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