Exploring auditors’ stereotypes: the perspective of undergraduate students
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Redalyc
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| Natura: | Artículo científico |
| Lingua: | en |
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Asociación Española de Profesores Universitarios de Contabilidad
2017
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| _version_ | 1876464572810919936 |
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| author | Begoña Navallas |
| author_facet | Begoña Navallas |
| contents | Exploring auditors’ stereotypes: the perspective of undergraduate students Begoña Navallas Cristina del Campo María-del-Mar Camacho-Miñano Economía y Finanzas Auditing Expectation gap Accounting career Auditor stereotypes Students’ perceptions 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. Participants completed a preliminary and also a post-survey, both pen-and-paper, in order to analyse the students’ final impressions and the evolution of their perception of auditors’ stereotypes. Both surveys were divided in three different sections: demographic data, general perceptions towards the activity, and 30 questions with regard to the perceptions of an average auditor compared to an average individual. Results indicate that, indeed, the activity changed the students’ view to consider auditors as more warm, more available to work in teams, more modest, more tender-minded, and less impulsive. 2017 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359749732003 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Num.1 Vol.20 |
| format | Artículo científico |
| id | redalyc_359749732003 |
| institution | Redalyc |
| language | en |
| publishDate | 2017 |
| publisher | Asociación Española de Profesores Universitarios de Contabilidad |
| spellingShingle | Exploring auditors’ stereotypes: the perspective of undergraduate students Begoña Navallas Economía y Finanzas Auditing Expectation gap Accounting career Auditor stereotypes Students’ perceptions Exploring auditors’ stereotypes: the perspective of undergraduate students Begoña Navallas Cristina del Campo María-del-Mar Camacho-Miñano Economía y Finanzas Auditing Expectation gap Accounting career Auditor stereotypes Students’ perceptions 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. Participants completed a preliminary and also a post-survey, both pen-and-paper, in order to analyse the students’ final impressions and the evolution of their perception of auditors’ stereotypes. Both surveys were divided in three different sections: demographic data, general perceptions towards the activity, and 30 questions with regard to the perceptions of an average auditor compared to an average individual. Results indicate that, indeed, the activity changed the students’ view to consider auditors as more warm, more available to work in teams, more modest, more tender-minded, and less impulsive. 2017 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359749732003 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Num.1 Vol.20 |
| title | Exploring auditors’ stereotypes: the perspective of undergraduate students |
| topic | Economía y Finanzas Auditing Expectation gap Accounting career Auditor stereotypes Students’ perceptions |
| url | https://www.redalyc.org/articulo.oa?id=359749732003 |