Student Versus Recruiter Perceptions of the Importance of Staff Auditor Performance Variables.
研究通过判断建模测量会计专业学生和公共会计公司招聘人员对审计员工作能力重要性的认知差异，发现学生在就业前对工作要求的多项预期与招聘人员不同。
Abstract The abilities necessary for employment and success in public accounting are of continuing interest to students and faculty. Various surveys have attempted to identify disparities between student perceptions and employer expectations. This study employs judgment modeling to measure the relative importance accounting students place on certain abilities associated with effective performance in the public accounting work environment. These measures are similarly obtained from recruiters of public accounting firms and compared with student measures. The findings reveal that students' pre-employment expectations of job requirements differ from those of recruiters in a number of areas. Implications of these differences and directions for future inquiry are discussed.