(687) DE-CONSTRUCTING AUDIT STEREOTYPES FROM STUDENTS' PERSPECTIVE

摘要

The aim of this paper is to analyse university students' perceptions about the public image andstereotypes of accountants and/or auditors and their variation after an extra-curricular activity withprofessionals. The activity, sponsored by a well- known and prestigious professional organisation ofauditors in Spain, aims to help students making a hard decision such as choosing a career andconsists on a group of selected students individually shadowing for a whole workday in an audit teamto experience a day as an auditor.This study collects and analyses data from a questionnaire survey with 58 students. Participantscompleted a preliminary pen-and-paper survey (pre-survey) the previous day to doing the activity. Analso pen-and-paper post-survey was conducted with the same participants after the completion of theactivity to study the students' final impressions and evolution of their perception of accountants and/orauditors stereotypes. Both surveys were divided in three different sections: demographic data, generalperceptions toward the activity, and 30 questions with regard to the perceptions of an average auditorcompared to an average individual.This paper evidences that real life contact for students is a way to deconstruct their negativestereotype on the accounting profession. Indeed, the activity changed the students' view to considerauditors as more warm, more available to work in teams, more modest, more tender minded, and lessimpulsive.