2021
DOI: 10.5117/mab.95.71766
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Being a good financial auditor. Conceptions of responsibilities among accountancy students

Abstract: 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… Show more

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“…Q identifies patterns, that is, clusters of correlation, in the ordering of the statements. These patterns – in this case, the types of attitudes of mortgage advisers – are interpreted on the basis of both qualitative and quantitative data (De Graaf et al, 2021). Q yields clusters that are functional and arise from the data; they are “operant” (Watts & Stenner, 2005).…”
Section: Methodsmentioning
confidence: 99%
“…Q identifies patterns, that is, clusters of correlation, in the ordering of the statements. These patterns – in this case, the types of attitudes of mortgage advisers – are interpreted on the basis of both qualitative and quantitative data (De Graaf et al, 2021). Q yields clusters that are functional and arise from the data; they are “operant” (Watts & Stenner, 2005).…”
Section: Methodsmentioning
confidence: 99%