Being a good financial auditor. Conceptions of responsibilities among accountancy students

Auditors serve several masters. They have a clear obligation towards society, which expects them to be honest in checking the books of what are sometimes influential and wealthy institutions. At the same time, auditors are hired and paid by their clients, the companies they audit, who may have clear...

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Autores principales:	Gjalt de Graaf, Antoinette Rijsenbilt, Job van Exel
Formato:	article
Lenguaje:	EN
Publicado:	Pensoft 2021
Materias:	Business HF5001-6182 Business mathematics. Commercial arithmetic. Including tables, etc. HF5691-5716
Acceso en línea:	https://doaj.org/article/2ee62a13852047328866bce6c5d253c6
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id	oai:doaj.org-article:2ee62a13852047328866bce6c5d253c6
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spelling	oai:doaj.org-article:2ee62a13852047328866bce6c5d253c62021-11-27T04:30:39ZBeing a good financial auditor. Conceptions of responsibilities among accountancy students10.5117/mab.95.717662543-1684https://doaj.org/article/2ee62a13852047328866bce6c5d253c62021-11-01T00:00:00Zhttps://mab-online.nl/article/71766/download/pdf/https://mab-online.nl/article/71766/download/xml/https://mab-online.nl/article/71766/https://doaj.org/toc/2543-1684Auditors serve several masters. They have a clear obligation towards society, which expects them to be honest in checking the books of what are sometimes influential and wealthy institutions. At the same time, auditors are hired and paid by their clients, the companies they audit, who may have clear expectations in return. Sometimes the different obligations auditors have, or perceive to have, can conflict. We focus here on accountancy students who already work part-time at accountancy firms and who will shape the future of accounting. Our main research question is: What different conceptions of auditor responsibilities exist among accountancy students? We used Q-methodology, a mixed-methods approach, to identify and describe the views accountancy students have on what are the responsibilities of an auditor. We found four conceptions of auditor responsibilities among accountancy students in the Netherlands that are distinct in how they deal with conflicts between professional behaviour, integrity, objectivity, and professional competence.Gjalt de GraafAntoinette RijsenbiltJob van ExelPensoftarticleBusinessHF5001-6182Business mathematics. Commercial arithmetic. Including tables, etc.HF5691-5716ENMAB, Vol 95, Iss 9/10, Pp 303-319 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	Business HF5001-6182 Business mathematics. Commercial arithmetic. Including tables, etc. HF5691-5716
spellingShingle	Business HF5001-6182 Business mathematics. Commercial arithmetic. Including tables, etc. HF5691-5716 Gjalt de Graaf Antoinette Rijsenbilt Job van Exel Being a good financial auditor. Conceptions of responsibilities among accountancy students
description	Auditors serve several masters. They have a clear obligation towards society, which expects them to be honest in checking the books of what are sometimes influential and wealthy institutions. At the same time, auditors are hired and paid by their clients, the companies they audit, who may have clear expectations in return. Sometimes the different obligations auditors have, or perceive to have, can conflict. We focus here on accountancy students who already work part-time at accountancy firms and who will shape the future of accounting. Our main research question is: What different conceptions of auditor responsibilities exist among accountancy students? We used Q-methodology, a mixed-methods approach, to identify and describe the views accountancy students have on what are the responsibilities of an auditor. We found four conceptions of auditor responsibilities among accountancy students in the Netherlands that are distinct in how they deal with conflicts between professional behaviour, integrity, objectivity, and professional competence.
format	article
author	Gjalt de Graaf Antoinette Rijsenbilt Job van Exel
author_facet	Gjalt de Graaf Antoinette Rijsenbilt Job van Exel
author_sort	Gjalt de Graaf
title	Being a good financial auditor. Conceptions of responsibilities among accountancy students
title_short	Being a good financial auditor. Conceptions of responsibilities among accountancy students
title_full	Being a good financial auditor. Conceptions of responsibilities among accountancy students
title_fullStr	Being a good financial auditor. Conceptions of responsibilities among accountancy students
title_full_unstemmed	Being a good financial auditor. Conceptions of responsibilities among accountancy students
title_sort	being a good financial auditor. conceptions of responsibilities among accountancy students
publisher	Pensoft
publishDate	2021
url	https://doaj.org/article/2ee62a13852047328866bce6c5d253c6
work_keys_str_mv	AT gjaltdegraaf beingagoodfinancialauditorconceptionsofresponsibilitiesamongaccountancystudents AT antoinetterijsenbilt beingagoodfinancialauditorconceptionsofresponsibilitiesamongaccountancystudents AT jobvanexel beingagoodfinancialauditorconceptionsofresponsibilitiesamongaccountancystudents
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Being a good financial auditor. Conceptions of responsibilities among accountancy students

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