Professional contacts and the decision to become an auditor. An analysis using linkedIn

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

Accounting Education, 2024, vol. 33, issue 1, 27-45

Abstract: This paper aims to analyse how contact with professional auditors influences undergraduates’ career decisions to become an auditor as a public interest profession. Students may decide not to join an auditing company due to stereotypes of auditors and, consequently, audit firms may not find professionals with needed skills. Undergraduates were selected by a professional body to shadow an audit team for a workday. A pre-post survey was conducted with the participants of the activity to analyse their perceptions. Some years later, their LinkedIn profiles were checked to determine whether the alumni work or have been working in the auditing industry. The survey responses were linked to the employment history that the former participants have posted on LinkedIn. Our results corroborate the effectiveness of contacts with auditors that improve participants’ perceptions about their intention to become an auditor and consideration of auditing as a public interest profession. Thus, negative perceptions of auditors could be minimised with greater understanding of the job.

Date: 2024
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DOI: 10.1080/09639284.2022.2121169

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