%0 Report
        %A Hartog, Joop
%A Jonker, Nicole
%A Ophem, Hans van
        %T Dual Track or Academic Route for Auditors: Does It Matter?
        %D 2002
        %8 2002 Nov
        %I Institute of Labor Economics (IZA)
        %C Bonn
        %7 IZA Discussion Paper
        %N 640
        %U https://www.iza.org/publications/dp640
        %X 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.
        %K mobility
%K human capital formation
%K wages
%K auditors