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Ekonomistudenters bild av revisorn: En kvantitativ studie om hur bilden påverkar intentionen att bli revisor
Kristianstad University, Faculty of Business.
Kristianstad University, Faculty of Business.
2018 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Business students image of the auditor : A quantitative study of how the image affects the intention to become an auditor (English)
Abstract [sv]

Den stereotypa bilden av revisorn är ett aktuellt ämne för revisorsbranschen. Uttalandet baseras på att revisionsbyråerna har svårigheter med att rekrytera de bäst lämpade kandidaterna till sina byråer. Denna studie önskade att kartlägga nuvarande ekonomistudenters bild av revisorn för att se i vilken utsträckning intentionen till revisorsbranschen påverkades av bilden. Syftet med studien var att identifiera ekonomistudenternas bild av revisorn och undersöka hur den påverkar deras intention att vilja bli revisorer. Eftersom det har visat sig att dagens revisionsbyråer lägger ett stort fokus på att lyfta fram egenskaper som studenterna vill identifiera sig med syftade även studien till att undersöka hur ekonomistudenternas identifikation till revisorsyrket, påverkar sambandet mellan deras bild av revisorn med deras intention till att bli revisor. Detta resulterade i studiens frågeställning: Hur påverkar ekonomistudenters bild av revisorn deras intention att vilja bli revisorer och vilken modererande effekt har studenters identifikation till revisorsyrket på detta samband?

För att besvara studiens frågeställning samt uppfylla syftet genomfördes en kvantitativ studie genom en webbaserad enkätundersökning. Webbenkäten skickades ut till ekonomistudenter på högskolor och universitet i Sverige, vilket genererade 130 fullständiga svar. Statistisk analys genomfördes för att kunna tolka den erhållna datan.

Resultatet indikerar på att ekonomistudenternas bild av revisorer som uppvisar egenskaper som extrovert, öppensinnad samt säljegenskaper leder till en ökad intention för ekonomistudenter att söka sig till revisorsyrket. Dessutom anses identifiering med revisorsyrket ha en negativ effekt på sambandet mellan ekonomistudenternas bild av revisorns och deras intention till att vilja bli revisor.

Abstract [en]

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.

Place, publisher, year, edition, pages
2018. , p. 60
Keywords [en]
Auditor, Stereotype, Identity, Intention
Keywords [sv]
Revisor, Stereotyp, Identitet, Intention
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-18754OAI: oai:DiVA.org:hkr-18754DiVA, id: diva2:1253868
Subject / course
Accounting and auditing
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2018-10-09 Created: 2018-10-07 Last updated: 2018-10-09Bibliographically approved

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CiteExportLink to record
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  • apa
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