IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Career advancement in audit firms: an empirical study of university-educated and non university-educated Dutch auditors

Listed author(s):
  • Roger Meuwissen
Registered author(s):

    This 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.

    If 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.

    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

    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.

    Article provided by Taylor & Francis Journals in its journal Accounting Education.

    Volume (Year): 7 (1998)
    Issue (Month): 1 ()
    Pages: 35-50

    in new window

    Handle: RePEc:taf:accted:v:7:y:1998:i:1:p:35-50
    DOI: 10.1080/096392898331298
    Contact details of provider: Web page:

    Order Information: Web:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:7:y:1998:i:1:p:35-50. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.