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



    (Instituto de Empresa)

(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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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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  1. Bates, Timothy, 1990. "Entrepreneur Human Capital Inputs and Small Business Longevity," The Review of Economics and Statistics, MIT Press, vol. 72(4), pages 551-59, November.
  2. Amemiya, Takeshi, 1981. "Qualitative Response Models: A Survey," Journal of Economic Literature, American Economic Association, vol. 19(4), pages 1483-1536, December.
  3. Blanchflower, David G & Oswald, Andrew J, 1998. "What Makes an Entrepreneur?," Journal of Labor Economics, University of Chicago Press, vol. 16(1), pages 26-60, January.
  4. Tucker, Irvin III, 1990. "Employer seniority discrimination : Evidence from enterpreneurial occupational choice," Economics Letters, Elsevier, vol. 32(1), pages 85-89, January.
  5. Dalton, Dan R. & Hill, John W. & Ramsay, Robert J., 1997. "The threat of litigation and voluntary partner/manager turnover in big six firms," Journal of Accounting and Public Policy, Elsevier, vol. 16(4), pages 379-413.
  6. Carroll, Glenn R. & Mosakowski, Elaine M., 1987. "The Career Dynamics of Self-Employment," Institute for Research on Labor and Employment, Working Paper Series qt13p1n10b, Institute of Industrial Relations, UC Berkeley.
  7. Dillard, Jesse F. & Ferris, Kenneth R., 1979. "Sources of professional staff turnover in public accounting firms: Some further evidence," Accounting, Organizations and Society, Elsevier, vol. 4(3), pages 179-186, May.
  8. 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.
  9. Evans, David S & Leighton, Linda S, 1989. "Some Empirical Aspects of Entrepreneurship," American Economic Review, American Economic Association, vol. 79(3), pages 519-35, June.
  10. Gary S. Becker, 1962. "Investment in Human Capital: A Theoretical Analysis," Journal of Political Economy, University of Chicago Press, vol. 70, pages 9.
  11. George J. Borjas & Stephen G. Bronars, 1988. "Consumer Discrimination and Self-Employment," NBER Working Papers 2627, National Bureau of Economic Research, Inc.
  12. David Blanchflower & A Oswald, 1993. "Entrepreneurship," CEP Discussion Papers dp0134, Centre for Economic Performance, LSE.
  13. Blanchflower, David G. & Oswald, Andrew & Stutzer, Alois, 2001. "Latent entrepreneurship across nations," European Economic Review, Elsevier, vol. 45(4-6), pages 680-691, May.
  14. Rhode, John Grant & Sorensen, James E. & Lawler, Edward III, 1977. "Sources of professional staff turnover in public accounting firms revealed by the exit interview," Accounting, Organizations and Society, Elsevier, vol. 2(2), pages 165-175, March.
  15. Evans, David S & Jovanovic, Boyan, 1989. "An Estimated Model of Entrepreneurial Choice under Liquidity Constraints," Journal of Political Economy, University of Chicago Press, vol. 97(4), pages 808-27, August.
  16. Alba-Ramirez, Alfonso, 1994. "Formal Training, Temporary Contracts, Productivity and Wages in Spain," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 56(2), pages 151-70, May.
  17. Lane, Julia & Parkin, Michael, 1998. "Turnover in an Accounting Firm," Journal of Labor Economics, University of Chicago Press, vol. 16(4), pages 702-17, October.
  18. Grey, C., 1998. "On being a professional in a "Big Six" firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 569-587.
  19. 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.
  20. George J. Borjas, 1986. "The Self-Employment Experience of Immigrants," Journal of Human Resources, University of Wisconsin Press, vol. 21(4), pages 485-506.
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