@TechReport{iza:izadps:dp640,
            	author={Hartog, Joop and Jonker, Nicole and Ophem, Hans van},
            	title={Dual Track or Academic Route for Auditors: Does It Matter?},
            	year={2002},
	month={Nov},
            	institution={Institute of Labor Economics (IZA)},
            	address={Bonn},
            	type={IZA Discussion Paper},
            	number={640},
            	url={https://www.iza.org/publications/dp640},
	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 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.},
	keywords={mobility;human capital formation;wages;auditors},
            }