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Human capital, age and job stability: evidence from Spanish certified auditors

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dc.affiliation.dptoUC3M. Departamento de Economía de la Empresaes
dc.contributor.authorCarrera, Nieves
dc.contributor.authorCarmona, Salvador
dc.contributor.authorGutiérrez, Isabel
dc.date.accessioned2012-02-27T14:43:10Z
dc.date.available2012-02-27T14:43:10Z
dc.date.issued2008
dc.description.abstractDuring the period 1976-1988, Spain witnessed pervasive transformations that led the country from a military dictatorship to a fully fledged democracy. In turn, the audit profession experienced high demand which doubled the number of members of the Institute of Sworn Auditors of Spain (Instituto de Censores Jurados de Cuentas de España). In this unique social laboratory, we draw on the insights of human capital theory and the entrepreneurship literature to examine the profile of newly certified auditors at the time of receiving the audit certificate that enabled them to (i) become a licensed auditor and engage in public practice, or (ii) become an unlicensed auditor and leave the profession immediately after receiving the professional qualification. Our results indicate that those Spanish auditors who had high general or specific human capital and job stability and were at the younger or older ends of the age continuum were less likely to apply for audit licences than their counterparts (i.e. low general or specific human capital, middle aged, and unstable jobs).
dc.description.statusPublicado
dc.format.mimetypeapplication/pdf
dc.identifier.bibliographicCitationAccounting and Business Research, 2008, v. 38, nº 4, pp. 295-312
dc.identifier.issn0001-4788
dc.identifier.publicationfirstpage295
dc.identifier.publicationissue4
dc.identifier.publicationlastpage312
dc.identifier.publicationtitleAccounting and Business Research
dc.identifier.publicationvolume38
dc.identifier.urihttps://hdl.handle.net/10016/13483
dc.language.isoeng
dc.publisherTaylor & Francis
dc.relation.publisherversionhttp://search.proquest.com/docview/198137836?accountid=14501
dc.rights.accessRightsopen access
dc.subject.ecienciaEmpresa
dc.subject.otherAuditors
dc.subject.otherAudit market
dc.subject.otherHuman capital theory
dc.subject.otherEntrepreneurship
dc.subject.otherSpain
dc.titleHuman capital, age and job stability: evidence from Spanish certified auditors
dc.typeresearch article*
dc.type.hasVersionAM*
dspace.entity.typePublication
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