A BIRD'S-EYE VIEW: STUDENT INSIGHTS ON AUDITORS AND THE AUDITING PROFESSION
Abstract
How students see auditing is essential since it may significantly affect their comprehension and interest. Stereotypes about auditors are influenced by their experience and proximity. To influence an auditor's attitudes and impressions of the auditee, proximity—including physical and psychological aspects—is essential. While negative perceptions might impede learning and make students uninterested, a positive view can increase student engagement and improve learning results. Perceptions can affect students' career decisions and how well they understand the role and significance of auditing in the business sector. This study looks into how students in Oman perceive auditing and how they develop preconceived notions about auditors based on proximity and expertise. The data was gathered using a questionnaire survey completed by 138 University students across the Sultanate of Oman. The researchers analyzed the data using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The study's findings show a significant relationship between students' decisions to pursue careers in auditing and how they see the auditing profession. The results, however, point to no relationship between auditors' perception and the auditing profession's choice. Moreover, there is no relationship between auditors' work and the student's decision to pursue auditing as a career.
References
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Wetmiller, R. J., & Barkhi, R. (2021). Redefining the accountant’s personality: success or stagnancy? Accounting research journal, 34(1), 76-90.
Albu, N., Albu, C., Girbina, M. M., & Sandu, M. I. (2011). Framework for the analysis of the stereotypes in accounting. World Academy of Science, Engineering, and Technology, 77, 874–878.
Barkhi, R. (2022). Two decades of teaching information systems courses in the accounting curriculum: Predictions for the next two decades. In Advances in Accounting Education: Teaching and Curriculum Innovations (Vol. 26, pp. 255-264). Emerald Publishing Limited.
Bekoe, D. (2018). Book Review: Negotiating Genocide in Rwanda: The Politics of History. Genocide Studies and Prevention: An International Journal, 12(1), 9.
Berková, K., Krpálek, P., & Krelová, K. K. (2019). Future economic professionals: development of practical skills and competencies in higher education from the point of view of international employers. Economic Annals-XXI/Ekonomìčnij Časopis-XXI, 176.
Booker, D. D., Pelzer, J. R., & Richardson, J. R. (2023). Integrating data analytics into the auditing curriculum: Insights and perceptions from early-career auditors. Journal of Accounting Education, 64, 100856.
Caglio, A., Cameran, M., & Klobas, J. (2018). What is an accountant? An investigation of images. European Accounting Review, 28, 1–23. https://doi.org/10.1080/ 09638180.2018.1550000
Chin, W.W. (1998). “The partial least squares approach for structural equation modeling,” Modern Methods for Business Research, Lawrence, London, pp. 295-336.
Daoust, L. (2020). "Playing the big four recruitment game: the tension between illusion and reflexivity," Critical Perspectives on Accounting, Vol. 66 No. January.
Durocher, S., Gendron, Y., & Picard, C. F. (2016). Waves of global standardization: Small practitioners' resilience and intra-professional fragmentation within the accounting profession. Auditing: A Journal of Practice & Theory, 35(1), 65-88.
Espinosa-Pike, M., Aldazabal, E., & Barrainkua, I. (2021). Undergraduate business students’ perception of auditing: impact of proximity and knowledge on auditors’ stereotype. Managerial Auditing Journal, 36(5), 699-723.
Frank, R. D. (2022). Risk in trustworthy digital repository audit and certification. Archival Science, 22(1), 43-73.
Friedman, A. L., & Lyne, S. R. (2001). The beancounter stereotype: Towards a general model of stereotype generation. Critical Perspectives on Accounting, 12(4), 423–451. https://doi.org/10.1006/cpac.2000.0451
Hair, J.F., Ringle, C.M. and Sarstedt, M. (2013), “Editorial-partial least squares structural equation modeling: rigorous applications, better results, and higher acceptance,” Long Range Planning, Vol. 46 Nos 1/2, pp. 1-12.
Hart, M., Kremin, J., & Pasewark, W. R. (2017). Growing up: How audit internships affect students' commitment and long-term intentions to work in public accounting. Issues in accounting education, 32(2), 47-63.
Hock, M. and Ringle, C.M. (2006), “Strategic Networks in the Software Industry: An Empirical Analysis of the Value Continuum,” IFSAM villth world congress, Berlin, available at: www.iblunihh.de/ IFSAm06.pdf
IFAC, I. F. O. A. (2018). Make way for Gen Z: Identifying what matters most to the next generation. Retrieved from https://www.ifac.org/knowledge-gateway/con tributing-global-economy/publications/make-way-gen-z-identifying-what-matters-most-next- generation.
Jackling, B. (2002). Are negative perceptions of the accounting profession perpetuated by the introductory accounting course? — An Australian study. Asian Review of Accounting, 10(2), 62–80.
Jeacle, I. (2008). Beyond the dull grey: The construction of the colorful Accountant. Critical Perspectives on Accounting, 19(8), 1296-1320.
Navallas, B., Campo, C. D., & Camacho-Miñano, M. D. M. (2024). Professional contacts and the decision to become an auditor. An analysis using LinkedIn. Accounting Education, 33(1), 27-45.
Navallas, B., Del Campo, C. and Camacho-Miñano, M.M. (2017), “Exploring auditors’ stereotypes: the perspective of undergraduate students," Revista de Contabilidad, Vol. 20 No. 1, pp. 25-35.
Pelzer, J. E., & Nkansa, P. (2022). Why aren’t more minority accounting students choosing to audit? An examination of career choice and perceptions. Accounting Education, 31(4), 347-369.
PwC (2018), "Workforce of the future: the competing forces shaping 2030", available at https://www.pwc.com/gx/en/services/people-organisation/workforce-of-the-future/workforce-of-thefuture-the-competing-forces-shaping-2030-pwc.pdf (accessed 9 May 2023).
Ramdani, M. R., Arumbarkah, A. M., & Lestari, I. A. (2019). The perception of auditor career from a university student perspective. Jema, 16(1), 104-116.
Richardson, P., Dellaportas, S., Perera, L., & Richardson, B. (2015). Towards a conceptual framework on the categorization of stereotypical perceptions in accounting. Journal of Accounting Literature, 35(1),28–46. https://doi.org/10.1016/j.acclit.2015.09.002
Sánchez-Garcés, J., Moreno-Leyva, N. R., Marténez Soto, L., Chambi-Rodriguez, A. D., Tapara-Yanarico, D. M., Silva-Vargas, D. K., & Avila-George, H. (2023). Competency analysis based on accounting career anchors using clustering techniques. Plos one, 18(1), e0279989.
Tetteh, L. A., Agyenim-Boateng, C., Kwarteng, A., Muda, P., & Sunu, P. (2022). Utilizing the social cognitive career theory in understanding students' choice in selecting auditing as a career: evidence from Ghana. Journal of Applied Accounting Research, 23(3), 715-737.
Thuy, N. T. T., Hanh, D. T. T., & Ho Thi Hong, M. (2022). Students’ perception of the auditing profession in Vietnam: The effect of proximity and knowledge on auditors’ stereotype. Cogent Business & Management, 9(1), 2154058.
Tourna Germanou, E., Hassall, T., & Tournas, Y. (2009). Students’ perceptions of the accounting profession: a work values approach. Asian Review of Accounting, 17(2), 136-148.
Wells, P. K. (2019). How does contact with accountants influence perceptions of accounting? Accounting Education, 28(2), 127-148.
Wetmiller, R. J., & Barkhi, R. (2021). Redefining the accountant’s personality: success or stagnancy? Accounting research journal, 34(1), 76-90.
Published
2024-04-11
How to Cite
AL HASHIMI, Khadija Hamed; AL MAZIDI, Rahaf Salman; THOTTOLI, Mohammed Muneerali.
A BIRD'S-EYE VIEW: STUDENT INSIGHTS ON AUDITORS AND THE AUDITING PROFESSION.
SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 9, n. 01, p. 18-31, apr. 2024.
ISSN 2598-0718.
Available at: <https://jos.unsoed.ac.id/index.php/sar/article/view/10617>. Date accessed: 17 sep. 2024.
doi: https://doi.org/10.32424/1.sar.2024.9.01.10617.
Section
Articles
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