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Dual track or academic route for auditors: does it matter?

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  • Nicole Jonker
  • Hans van Ophem
  • Joop Hartog

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.

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  • Nicole Jonker & Hans van Ophem & Joop Hartog, 2006. "Dual track or academic route for auditors: does it matter?," Applied Economics, Taylor & Francis Journals, vol. 38(9), pages 1019-1035.
    • Handle: RePEc:taf:applec:v:38:y:2006:i:9:p:1019-1035
    DOI: 10.1080/00036840500400459
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    Cited by:

    1. Miriam Grønning & Ines Trede, 2019. "Does It Matter Where They Train? Transitions into Higher Education After VET and the Role of Labour Market Segments," Social Inclusion, Cogitatio Press, vol. 7(3), pages 65-78.
    2. Irene Kriesi & Fabian Sander, 2024. "Academic or vocational education? A comparison of the long-term wage development of academic and vocational tertiary degree holders," Journal for Labour Market Research, Springer;Institute for Employment Research/ Institut für Arbeitsmarkt- und Berufsforschung (IAB), vol. 58(1), pages 1-28, December.
    3. Miriam Grønning & Ines Trede, 2019. "Does It Matter Where They Train? Transitions into Higher Education After VET and the Role of Labour Market Segments," Social Inclusion, Cogitatio Press, vol. 7(3), pages 65-78.

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    More about this item

    JEL classification:

    • C35 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Discrete Regression and Qualitative Choice Models; Discrete Regressors; Proportions
    • C41 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Duration Analysis; Optimal Timing Strategies
    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
    • J31 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Wage Level and Structure; Wage Differentials
    • J63 - Labor and Demographic Economics - - Mobility, Unemployment, Vacancies, and Immigrant Workers - - - Turnover; Vacancies; Layoffs

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