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Professional Contacts and the Decision to Become an Auditor. An Analysis Using LinkedIn

Authors :
Begoña Navallas
Cristina del Campo
María-del-Mar Camacho-Miñano
Source :
Accounting Education. 2024 33(1):27-45.
Publication Year :
2024

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.

Details

Language :
English
ISSN :
0963-9284 and 1468-4489
Volume :
33
Issue :
1
Database :
ERIC
Journal :
Accounting Education
Publication Type :
Academic Journal
Accession number :
EJ1409868
Document Type :
Journal Articles<br />Reports - Research
Full Text :
https://doi.org/10.1080/09639284.2022.2121169