Career advancement in audit firms: an empirical study of university-educated and non university-educated Dutch auditors
AbstractThis study examines factors which affect the career advancement of university-educated as well as non university-educated Dutch auditors. Career advancement is measured in terms of promotion to partner and promotion velocity. The explanatory variables are education, age at qualification, audit firm size and change of audit firm. The findings, based on data obtained from the membership lists of the Dutch professional body of auditors, indicate that university-educated auditors are more likely to become partners and advance faster towards partnership. However, the findings also show that greater age at qualification decreases the probability of progressing to partnership. Since university graduates qualify at an earlier age, the main reason behind the enhanced performance of university educated auditors appears to be their more rapid advancement towards qualification as auditors. Furthermore, promotion velocity is positively related to age at qualification and is negatively related to audit firm size and change of audit firm. Also, auditors of large firms or auditors who change audit firm have a lower probability of attaining partnership. The findings further indicated that universityeducated auditors, as compared to non university-educated auditors, are more likely to leave the audit firm and at an earlier stage if they cannot attain a partnership.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Taylor & Francis Journals in its journal Accounting Education.
Volume (Year): 7 (1998)
Issue (Month): 1 ()
Contact details of provider:
Web page: http://www.tandfonline.com/RAED20
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Brocheler, Vera & Maijoor, Steven & van Witteloostuijn, Arjen, 2004. "Auditor human capital and audit firm survival: The Dutch audit industry in 1930-1992," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 627-646, October.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty).
If references are entirely missing, you can add them using this form.