An Exploration of Accounting Student’s Perspective on Factors Influencing Audit Career Choice

Abstract

This study aims to explore the factors influencing undergraduate accountancy students at Universiti Teknologi MARA Melaka branch to pursue careers in auditing. A structured questionnaire, distributed to participants via Google Forms, was employed to gather feedback from the students. The participants, categorized based on their academic levels, represent various stages of both theoretical and practical exposure to auditing subjects. The research team administered a questionnaire to evaluate accounting students' perceptions and intentions on the factors influencing careers in auditing. There is a strong positive correlation between job security and career intention followed by career development and a moderately significant positive correlation between job satisfaction and financial reward toward students’ intention to become auditors. A general lack of interest in the profession and concern about work-life balance contribute to the challenges of not pursuing a career in audit. Students perceived that real exposure to the auditing profession via academic visits, engaging experts through seminars, and interactive teaching methods could bridge the gap between academic learning and professional practice. Enhancing the alignment of educational offerings with industry requirements and students’ career aspirations with curriculum development, enhancing teaching methods, and partnerships between academia and industry will assist accounting students in developing a positive view of auditing careers and better preparedness for their future careers in this field.