TY  - RPRT
        AU  - Hartog, Joop
AU  - Jonker, Nicole
AU  - Ophem, Hans van
        TI  - Dual Track or Academic Route for Auditors: Does It Matter?
        PY  - 2002/Nov/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 640
        UR  - https://www.iza.org/publications/dp640
        AB  - 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.
        KW  - mobility
KW  - human capital formation
KW  - wages
KW  - auditors
        ER  -