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

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Date
2023
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KNUST
Abstract
This study examines in Ghanaian context, the undergraduate business students’ perception of auditing by examining the influence of knowledge and proximity on auditors’ stereotype. A well-structured questionnaire was employed with a sample size of 374 respondents from selected public Universities in Ghana for the study. The study revealed that a number factors account for business students’ perception about auditors’ career, work and image. The result of the study concludes that Knowledge of the auditing course, acquisition of the auditing knowledge through family/friends, media, academic training and satisfaction of students about the accounting course tend to affect students’ perception about auditors’ career, work and image. The result was also analysed in terms of groups of business students who enrol on the auditing course. The result indicated students who enrolled ‘optionally’ on the auditing course tend to demonstrate a positive perception about auditors’ career, work and image. Compared to those who joined compulsorily and those who did not enrol. The results of this can be an important contribution to the international literature on students’ perception of audit profession and to accounting and auditing authorities in improving auditors’ stereotypes
Description
A thesis submitted to the department of accounting and finance, school of business, Kwame Nkrumah university of science and technology in partial fulfilment of the requirements for the award of the degree of master of philosophy in finance
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