Template-Type: ReDIF-Paper 1.0 Series: Tinbergen Institute Discussion Papers Creation-Date: 2002-12-18 Number: 02-121/4 Author-Name: Nicole Jonker Author-Email: n.jonker@dnb.nl Author-Workplace-Name: De Nederlandsche Bank Author-Name: Hans van Ophem Author-Email: j.c.m.vanophem@uva.nl Author-Workplace-Name: Faculty of Economics and Econometrics, University of Amsterdam Author-Name: Joop Hartog Author-Email: j.hartog@uva.nl Author-Workplace-Name: Faculty of Economics and Econometrics, University of Amsterdam Title: Dual Track or Academic Route for Auditors 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.

See publication in Applied Economics, 2006, 38(9), 1019-35. Classification-JEL: C35; C41; J24; J31; J63 Keywords: human capital formation; mobility; wages; auditors File-Url: https://papers.tinbergen.nl/02121.pdf File-Format: application/pdf File-Size: 378448 bytes Handle: RePEc:tin:wpaper:20020121