Ekonomistudenters bild av revisorn

: En kvantitativ studie om hur bilden påverkar intentionen att bli revisor

Abstract

The stereotypical image of the auditor is a relevant topic to the auditor industry. The statement is based upon the struggles accounting firms has had with not being able to recruit the most suitable candidates. The aim of this study is to examine if business students image of the auditor have an effect on their intention to apply for the auditor profession. In addition, the study aim to investigate what effect the students identification to the auditor profession have on the relation between business students image of the auditor and their intention to apply of the auditor profession, since its has been shown that accounting firms are trying to create an image of the auditor which students can identify with. This resulted in the following research question: How does business students image of the auditor affect their intention to apply for the auditor profession?

In order to achieve the purpose of this study and also be able to answer the research question a quantitative study was performed by using a web based questionnaire. The Questionnaire was sent out to university attending business students across Sweden, which generated in 130 answered questionnaires. 

The results indicates that the students image of the auditor with characteristics extrovert, open to new experiences and sale characteristics increases their intention to become auditor.   

Additionally, students identification with the auditor profession is considered to have an negative effect on the relation between business students image of the auditor and their intention to apply of the audit profession.