Description
This paper studies the relationship between auditor human capital and audit firm survival. Specifically, the effects are
investigated of the human capital of auditors on the survival chances of newly established audit firms. Human capital is
analyzed both at the time of entry of a new audit firm and during the lifetime of an audit firm. The data set contains
1693 firms that entered into the Dutch audit market in the period 1930–1992. To analyze the data, the technique of
event history analysis is applied. There are two key results of the study. First, a higher level of education of the firms
auditors, both
doc_485085411.pdf
This paper studies the relationship between auditor human capital and audit firm survival. Specifically, the effects are
investigated of the human capital of auditors on the survival chances of newly established audit firms. Human capital is
analyzed both at the time of entry of a new audit firm and during the lifetime of an audit firm. The data set contains
1693 firms that entered into the Dutch audit market in the period 1930–1992. To analyze the data, the technique of
event history analysis is applied. There are two key results of the study. First, a higher level of education of the firms
auditors, both
doc_485085411.pdf