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International Journal of Academic Research in Accounting, Finance and Management Sciences

Open Access Journal

ISSN: 2225-8329

Accounting Graduates’ Mindset towards Career in Auditing Profession

Nur Farahah Mohd Pauzi, Khair Syakira Bustamam, Adriana Shamsudin, Nurfarahin Roslan, Khairiah Ahmad, Mohd Syazwan Karim

http://dx.doi.org/10.6007/IJARAFMS/v11-i3/10860

Open access

This paper aims at understanding the accounting graduates’ mindset on their decision to join audit firm as their initial career. It is due to the fact that the audit firms face the challenge of staff retention as majority of professional accountants choose to develop their careers in non-public practice. By using a qualitative research design, semi structured interviews were conducted to fourteen final year students from one of the tertiary institutions in Melaka, Malaysia. The results found that only 36 percent of the interviewees are very passionate about becoming professional auditor, while 43 percent do not have interest in becoming a professional auditor because they are reluctant to work under pressure with very low salaries and 21 percent who possess minimal interest in audit prefer to establish their own business or become a business consultant. These findings clearly indicate that audit firms will continue facing challenges in keeping graduates on the audit path if the graduates’ mindset remain the same. Hence, discovering what motivates students to join the auditing profession may assist the tertiary educational providers as well as the audit firms into designing schemes to attract students by instilling new mindsets and motivates students to join the auditing profession.

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In-Text Citation: (Pauzi et al., 2021)
To Cite this Article: Pauzi, N. F. M., Bustamam, K. S., Shamsudin, A., Roslan, N., Ahmad, K., & Karim, M. S. (2021). Accounting Graduates’ Mindset towards Career in Auditing Profession. International Journal of Academic Research in Accounting Finance and Management Sciences, 11(3), 364–376.