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Who Becomes an Auditing Entrepreneur? The Effects of Human Capital, Age, and Job Stability

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  • SALVADOR CARMONA

    ()
    (Instituto de Empresa)

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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File URL: http://latienda.ie.edu/working_papers_economia/WP03-17.pdf
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Bibliographic Info

Paper provided by Instituto de Empresa, Area of Economic Environment in its series Working Papers Economia with number wp03-17.

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Length: 32 pages
Date of creation: Nov 2003
Date of revision:
Handle: RePEc:emp:wpaper:wp03-17

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Keywords: Auditing; Human capital theory;

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  9. Tucker, Irvin III, 1990. "Employer seniority discrimination : Evidence from enterpreneurial occupational choice," Economics Letters, Elsevier, vol. 32(1), pages 85-89, January.
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  16. Blaug, Mark, 1976. "The Empirical Status of Human Capital Theory: A Slightly Jaundiced Survey," Journal of Economic Literature, American Economic Association, vol. 14(3), pages 827-55, September.
  17. George J. Borjas & Stephen G. Bronars, 1988. "Consumer Discrimination and Self-Employment," NBER Working Papers 2627, National Bureau of Economic Research, Inc.
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  19. Timothy Bates, 1985. "Entrepreneur Human Capital Endowments and Minority Business Viability," Journal of Human Resources, University of Wisconsin Press, vol. 20(4), pages 540-554.
  20. David Blanchflower & A Oswald, 1993. "Entrepreneurship," CEP Discussion Papers dp0134, Centre for Economic Performance, LSE.
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