Who Becomes an Auditing Entrepreneur? The Effects of Human Capital, Age, and Job Stability
Abstract(WP 17/03 Clave pdf) In this investigation, we focus on the individual characteristics of newly certified auditors who apply for their auditing licenses in anticipation of entering solo practice or a partnership in an auditing firm, comparing them to their counterparts who do not apply for such a license. Our analysis draws on an integration of the human capital and entrepreneurship literatures, leading us to a number of hypotheses that are tested through logistic regression models.
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Bibliographic InfoPaper provided by Instituto de Empresa, Area of Economic Environment in its series Working Papers Economia with number wp03-17.
Length: 32 pages
Date of creation: Nov 2003
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Auditing; Human capital theory;
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