Undergraduate business students’ perception of auditing : impact of proximity and knowledge on auditors’ stereotype

Purpose: This study aims to explore undergraduate students’ stereotypes of auditing and the influence of knowledge of the profession and its sources on the stereotype. Design/methodology/approach: This study is based on a questionnaire distributed among 360 undergraduate business students at 21 higher education institutions in Spain. Findings: The study reveals that undergraduate business students consider auditors competent and ethical. Auditing is viewed as an interesting and rigorous activity, which requires high responsibility and contributes significantly to society. Students perceive that the auditing career is difficult but contributes to professional development. The knowledge acquired through business studies influences the creation of a positive image of the profession and of auditors. Practical implications: The profession could benefit from the fact that having more information about the profession improves students’ perceptions of it. The provision of auditing courses through the degree and related activities to increase the visibility of the profession during the first years of the degree could improve the auditor stereotype and enhance students’ intentions to enter this profession. Originality/value: Previous studies have analyzed the image of the accounting professional as a homogeneous professional status. This study specifically addresses the image of auditors, who are at the core of the traditional accounting domain. It analyzes the influence of sources of knowledge (academic training, having familiars and media) on auditors’ stereotypes. Moreover, it provides evidence concerning the perceptions of the new generations (Gen Z).