The Expectations-Reality Gap in Auditing: A Comparison of Student Expectations and Auditor Experiences
通过调查344名荷兰商科与会计学生及161名初级审计师，发现学生普遍误判初级审计师的工作特点，且期望与现实差距越大，学生从事审计职业的意愿越低，提示需改进传统宣传方式以缓解审计人才短缺。
SYNOPSIS To investigate whether student expectations match with early-career realities at Big 4 and midsized audit firms, we analyze survey responses from 344 Dutch business and accounting students and 161 junior auditors. The findings reveal that students consistently misjudge key aspects of the junior auditor role: they underestimate attractive features—such as intellectual challenge, client interaction, and autonomy—and overestimate less appealing features, including repetitiveness and overtime. These misperceptions are particularly pronounced for Big 4 audit firms. Moreover, a larger expectations-reality gap for job content and organizational culture significantly decreases students’ likelihood of pursuing an audit career. Our results highlight the need to improve the accuracy of student expectations to help address the audit talent shortage. Yet, our analyses show that conventional outreach methods, with the exception of in-house days, have limited impact, suggesting a need for alternative approaches to better align student expectations with the realities of audit work. JEL Classifications: M40; M41.