Who Becomes an Auditing Entrepreneur? The Effects of Human Capital, Age, and Job Stability
(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.
|Date of creation:||Nov 2003|
|Date of revision:|
|Contact details of provider:|| Postal: |
Phone: +34 91 568 96 00
Web page: http://www.ie.edu/esp/claustro/claustro_areas_detalle.asp?id=5
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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.
- 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.
- George J. Borjas, 1986.
"The Self-Employment Experience of Immigrants,"
NBER Working Papers
1942, National Bureau of Economic Research, Inc.
- 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.
- Blanchflower, D.G. & Oswald, A., 1991.
"What Makes an Entrepreneur?,"
Economics Series Working Papers
99125, University of Oxford, Department of Economics.
- 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.
- George J. Borjas & Stephen G. Bronars, 1988.
"Consumer Discrimination and Self-Employment,"
NBER Working Papers
2627, National Bureau of Economic Research, Inc.
- Tucker, Irvin III, 1990. "Employer seniority discrimination : Evidence from enterpreneurial occupational choice," Economics Letters, Elsevier, vol. 32(1), pages 85-89, January.
- 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.
- 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.
- 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.
- 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.
- David Blanchflower & A Oswald, 1993. "Entrepreneurship," CEP Discussion Papers dp0134, Centre for Economic Performance, LSE.
- 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.
- 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.
- Gary S. Becker, 1962. "Investment in Human Capital: A Theoretical Analysis," Journal of Political Economy, University of Chicago Press, vol. 70, pages 9.
- Grey, C., 1998. "On being a professional in a "Big Six" firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 569-587.
- Blanchflower, David G. & Oswald, Andrew & Stutzer, Alois, 2001. "Latent entrepreneurship across nations," European Economic Review, Elsevier, vol. 45(4-6), pages 680-691, May.
- 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.
- Amemiya, Takeshi, 1981. "Qualitative Response Models: A Survey," Journal of Economic Literature, American Economic Association, vol. 19(4), pages 1483-1536, December.
When requesting a correction, please mention this item's handle: RePEc:emp:wpaper:wp03-17. 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: (Amada Marcos)
If references are entirely missing, you can add them using this form.