Exploring auditors’ stereotypes: the perspective of undergraduate students

Begoña Navallas, Cristina del Campo and María-del-Mar Camacho-Miñano

Revista de Contabilidad - Spanish Accounting Review, 2017, vol. 20, issue 1, 25-35

Abstract: We report the results of a study that examines university students’ perceptions about the public image of auditors through their stereotypes and their changes in attitudes after an extra-curricular activity with professionals, sponsored by a well-known and prestigious professional organisation of auditors in Spain. In our experimental study, we examine whether real life contact for students is a way to change their stereotypes on the auditing profession.

Keywords: Auditing; Accounting career; Expectation gap; Real business cases training; Auditor stereotypes; Students’ perceptions; Auditoría; Profesión de auditor; Gap de expectativas; Casos prácticos reales; Estereotipos de los auditores; Percepción de los estudiantes (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:spacre:v:20:y:2017:i:1:p:25-35

DOI: 10.1016/j.rcsar.2015.11.001

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