Images of the auditor's job and associated emotions: a dynamic analysis

This study aims to understand the images that undergraduates have of the job of auditor and the emotions accompanying those pictures. Auditing is a public interest profession focused on ensuring integrity and credibility of companies' performance and position. First, we relied on personal visualizations expressed by the participants to analyze their images about the auditor's job, and their changes. After that, we analyzed the emotions accompanying auditor job images, including positive emotions such as enjoyment and hope, and negative emotions such as anger, anxiety, and boredom. We also examined the evolution of the outcome by analyzing the emotions at two timepoints to capture changes in emotions accompanying the image of the auditor's job after a session focused on the profession. The results reveal that most participants relied on traditional images, although the classical view decreased after the activity. The emotional perception of the job of auditor was mostly positive. The evidence also suggests less unpleasant emotions associated with a contemporary vision compared with a traditional view. Notably, unpleasant emotions decreased after auditing activity in both visions, and pleasant emotions increased. Study participants' characteristics also delve into different profiles, considering emotions accompanying auditor job images. The current study combines a dynamic study of emotions and research on perceptions of the auditor's job through personal images, which is an innovation and advancement in the auditing field owing to the importance of the affective side in critical thinking, behavior, and decision making. The findings of this study also emphasize the need that universities rethink the approach and information provided to students about the auditor's job promoting collaboration between professional and academic worlds to improve not only perceptions about the profession but also the affective side.

Lucía Mellado, Laura Parte