Student Versus Recruiter Perceptions of the Importance of Staff Auditor Performance Variables.

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.