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Exploring auditors’ stereotypes: the perspective of undergraduate students

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

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.

Suggested Citation

  • Navallas, Begoña & del Campo, Cristina & Camacho-Miñano, María-del-Mar, 2017. "Exploring auditors’ stereotypes: the perspective of undergraduate students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 25-35.
    • Handle: RePEc:eee:spacre:v:20:y:2017:i:1:p:25-35
    DOI: 10.1016/j.rcsar.2015.11.001
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    References listed on IDEAS

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    5. Carnegie, Garry D. & Napier, Christopher J., 2010. "Traditional accountants and business professionals: Portraying the accounting profession after Enron," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 360-376, April.
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    Cited by:

    1. Jani Saastamoinen & Hanna Savolainen, 2021. "Does a leopard change its spots? Auditors and lawyers as valuation experts for minority shareholders in the judicial appraisal of private firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(3-4), pages 613-636, March.
    2. Lucía Mellado & Laura Parte, 2024. "Images of the auditor’s job and associated emotions: a dynamic analysis," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-15, December.

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