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The paper aims to provide empirical evidence on whether the identification of the teacher as a role model is truly a key factor in improving students' entrepreneurial competencies and intention.

Data were obtained from a survey of 387 university students enrolled in an entrepreneurship course, who were asked to respond to the same questionnaire at the beginning and at the end of the semester. To test the proposed hypotheses, comparison of means tests for independent samples were carried out.

The results obtained confirm that students with a role model teacher perceive that entrepreneurial competencies and perceived behavioural control increase largely during the course, whilst students with a non-role model teacher perceive that their attitude towards intention decrease.

The “Who should teach?” question has been disregarded in previous entrepreneurship education (EE) literature. The current paper is a first step towards a better comprehension of the teacher of entrepreneurship as a role model.

The purpose of this study is to develop an integrative model of credit granting to small- and medium-size enterprises (SMEs) incorporating the loan officers’ perceptual factors about SMEs (risk and trust) and accounting information (quality and usefulness). Moreover, the role of auditing on credit granting has been studied.

The structural equation modelling (SEM) approach is used to test the joint effect of explanatory variables. Empirical evidence is obtained from a questionnaire administered to 471 bank loan officers in Spain. The questions are asked for both audited and not-audited firms.

The results obtained confirm that perceived risk and trust have a significant influence on the probability that SMEs can get access to credit and obtain better financing conditions. Additionally, this research supports the relevance of presenting high-quality accounting information, as it increases information usefulness for loan officers, which improves the perceived risk and trust on SMEs and leads to better credit granting. There are no significant differences on the model between the sub-groups of audited and not-audited SMEs, although the valuations are significantly better for the former.

This study shows the need to consider subjective variables to understand properly the cognitive process underlying credit-granting decisions.

This research has relevant implications for the management of relationships between SMEs and banks.

This study contributes to the previous literature by proposing an integrative model of the variables that affect loan officers’ lending decision to SMEs, considering the influence of perceptual variables such as risk and trust, as well as the evaluation of the information available.