Exploring auditors’ stereotypesthe perspective of undergraduate students

  1. Begona Navallas 1
  2. Cristina del Campo 2
  3. María-del-Mar Camacho-Miñano 2
  1. 1 Universidad Autónoma de Madrid
    info

    Universidad Autónoma de Madrid

    Madrid, España

    ROR https://ror.org/01cby8j38

  2. 2 Universidad Complutense de Madrid
    info

    Universidad Complutense de Madrid

    Madrid, España

    ROR 02p0gd045

Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2017

Volumen: 20

Número: 1

Páginas: 25-35

Tipo: Artículo

DOI: 10.1016/J.RCSAR.2015.11.001 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

En este artículo se presentan los resultados de un estudio que examina la percepción que los estudiantes universitarios tienen de la imagen pública de los auditores a través de sus estereotipos, y su evolución tras la realización de una actividad extracurricular patrocinada por la Agrupación Territorial 1.a, una agrupación profesional de auditores muy conocida y prestigiosa en España. En este estudio se examina si el contacto directo de los estudiantes con los profesionales es una manera de cambiar el estereotipo de los estudiantes hacia la profesión auditora. Los participantes en el estudio completaron un cuestionario preliminar en papel antes y otro después de realizar la actividad, con la finalidad de analizar sus impresiones sobre la actividad y la evolución de sus percepciones sobre la profesión. Ambos cuestionarios se dividieron en 3 secciones: datos demográficos, percepción general de la actividad y 30 preguntas sobre la percepción de un auditor genérico comparado con un individuo genérico. Los resultados obtenidos indican que la actividad cambió la opinión de los estudiantes que pasaron a considerar a los profesionales más amigables y cercanos, más dispuestos a trabajar en grupo, humildes, comprensivos y menos impulsivos.

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Información de financiación

Financiadores

  • Institute of Chartered Accountants of Spain

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