影响UCSI大学会计专业本科生选择外部审计职业的因素

Shao Xixu, Bingyue Liu, R. K. Nair
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引用次数: 0

摘要

审计方案的质量和环境问题至关重要,必须与国际一级的标准相媲美,以便继续满足行业的需要。从这个角度来看,外部审计行业的发展对经济的发展起到了重要的作用。因此,这项工作是从UCSI大学会计专业本科生对外部审计作为职业选择的看法的角度来确定可能影响这一决定的因素。在本研究中,我们评估了薪酬福利、专业兴趣和工作机会对UCSI大学学生外部审计职业选择认知的影响。本研究是一项基于演绎法与定量研究相结合的解释性研究。本研究的分析单位是吉隆坡UCSI马来西亚大学会计/会计和金融专业的本科生。大约260份基于网络的问卷被亲自分发给受访者。数据采用SPSS version 23进行pearson相关和多元回归分析。本研究发现,只有对课题的兴趣和工作机会两个因素与因变量外部审计作为职业选择显著相关。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Factors That Influence the Undergraduate Accounting Students In UCSI University To Choose External Auditing As A Career Choice
Issues of the quality and the environment of audit programmes are crucial that to be comparable with the standards at the international level in order to keep on track to meet the industry needs. In this perspective, The development of the external audit profession has played the important role in the development of the economy. Thus this work is to determines the factors that could influence this decision from the perspective of undergraduate accounting students at UCSI University perception toward external auditing as a career choice. In this work, the relationship between Salary and benefit, Interest in subject and job opportunity on students perception toward external auditing as a career choice in UCSI university was evaluated. This study is an explanatory research that based on deductive approach with quantitative research. he unit of analysis this research were undergraduate Accounting/Accounting and Finance students at UCSI University Malaysia, Kuala Lumpur. About 260 web-based questionnaires were personally distributed to the respondents. Data was analyzed using SPSS version 23 in terms of pearson correlation and multiple regression analysis. This study found that only two factors, interest in the subject and job opportunity, were significantly correlated with the dependent variable, external auditing as a career choice.
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