Professional contacts and the decision to become an auditor. An analysis using linkedIn

Navallas, Begoña; Campo, Cristina del; Miñano, María del Mar Camacho

doi:10.1080/09639284.2022.2121169

Cited by 4 publications

(2 citation statements)

References 55 publications

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“…Because about half of our sample includes students with working experience, which can influence students’ career decisions to become auditors (Navallas et al. , 2022) and their reward preferences, we perform some additional analyses.…”

Section: Resultsmentioning

confidence: 99%

Personality characteristics, preferences for rewards and the propensity to choose an auditing job

Alves,

Gregório,

Lourenço

2024

JAOC

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Purpose This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards. Design/methodology/approach Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data. Findings The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience. Originality/value This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.

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Section: Resultsmentioning

confidence: 99%

Personality characteristics, preferences for rewards and the propensity to choose an auditing job

Alves,

Gregório,

Lourenço

2024

JAOC

View full text Add to dashboard Cite

show abstract

“…Consequently, the audit profession provides a high level of assurance on the financial information published by companies in order to provide stability to the markets. It is therefore considered to have a public interest function [ 1 ].…”

Section: Introductionmentioning

confidence: 99%