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The expectation gap on the auditing profession: A study about the expectations business administration students from Kristianstad University have on the auditing profession
Kristianstad University, Faculty of Business.
Kristianstad University, Faculty of Business.
2017 (English)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Auditing is to provide stakeholders with reliable information from the entities. However, society has different expectations and perceptions on the auditing profession which leads to an expectation gap. The existence of the expectation gap is critical and may seriously damage the auditors’ reputation and the auditing profession as a whole. The purpose of this study is to investigate whether there is an expectation gap between business administration students and the auditing profession. In this study, business administration students’ expectations and perceptions of the auditing profession will be investigated. Furthermore, it will be investigated whether the track that the students have chosen to specialize in, work experience, year they are attending and if their grades have an impact on their knowledge-level and in turn on their expectations and perceptions on the auditing profession. An investigation model of these four factors is presented and tested through a survey answered by business administration students. The results show that the business administration students in Kristianstad University, lacks knowledge about the auditing profession. However, the third-year students had more knowledge about the auditing profession than first and second-year students. Furthermore, the students who had chosen to specialize in accounting and auditing had more knowledge about the auditing profession than the students who were specializing in bank and finance and international marketing. Our conclusion is that there is an expectation gap between the business administration students in Kristianstad University and the auditing profession. Furthermore, the year the students are attending and their chosen track have an impact on their expectations and perceptions about the auditing profession. On the other hand, work experience and grades do not have an impact.

Place, publisher, year, edition, pages
2017. , p. 81
Keywords [en]
Expectation gap, Auditing profession, Business administration students, Expectations, Perceptions, Knowledge
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-18808OAI: oai:DiVA.org:hkr-18808DiVA, id: diva2:1260795
Subject / course
Accounting and auditing
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2018-11-05 Created: 2018-11-05 Last updated: 2018-11-05Bibliographically approved

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fulltext(2014 kB)177 downloads
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1eb653ae284f987d0308cb3299c5d6dd9e75ed20809659c549d6db9437d4ac0712111ad0cc12dc08cbd1b49a37462651908fa4dac0ab28c6aa0817ac28b3e413
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf