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...

Purpose – The purpose of this paper is to provide evidence on underreporting of time (URT) by audit partners and the factors that drive URT at their level. In particular the study tests the relationship between URT and the following variables: pressures perceived by auditors related to audit...