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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.

Suggested Citation

  • Salvador Carmona, 2003. "Who Becomes an Auditing Entrepreneur? The Effects of Human Capital, Age, and Job Stability," Working Papers Economia wp03-17, Instituto de Empresa, Area of Economic Environment.
  • Handle: RePEc:emp:wpaper:wp03-17
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    File URL: http://latienda.ie.edu/working_papers_economia/WP03-17.pdf
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    Keywords

    Auditing; Human capital theory;

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