published in: Applied Economics, 2006, 38, (9), 1019-1035
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.
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