Exploring auditors’ stereotypes: the perspective of undergraduate students: Exploración de los estereotipos de los auditores: la perspectiva de los estudiantes universitarios

Begoña Navallas; Cristina del Campo; María del Mar Camacho Miñano

doi:10.1016/j.rcsar.2015.11.001

Autores/as

Begoña Navallas Business School, Universidad Autónoma de Madrid, Spain
Cristina del Campo Faculty of Economics and Business, Universidad Complutense de Madrid, Spain
María del Mar Camacho Miñano Accounting Department, Colegio Universitario de Estudios Financieros (CUNEF) and Universidad Complutense de Madrid, Madrid, Spain

DOI: https://doi.org/10.1016/j.rcsar.2015.11.001

Palabras clave: Auditoría, Profesión de auditor, Gap de expectativas, Casos prácticos reales, Estereotipos de los auditores, Percepción de los estudiantes

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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Exploración de los estereotipos de los auditores: la perspectiva de los estudiantes universitarios