NGHIÊN CỨU CÁC NHÂN TỐ TÁC ĐỘNG ĐẾN Ý ĐỊNH LỰA CHỌN CÔNG VIỆC KIỂM TOÁN CỦA SINH VIÊN NGÀNH KIỂM TOÁN TRƯỜNG ĐẠI HỌC KINH TẾ, ĐẠI HỌC HUẾ

Abstract

This study aims to understand the factors and the level of impact of the factors on the intention to choose an auditing job of 212 auditing students at the University of Economics, Hue University. In this study, we use the theory of reasoned action (TRA) and the theory of behavioral intentions (TPB) to build a research model and through exploratory factor analysis and multivariate regression, we found that student attitudes, subjective norms and perceived behavioral control affect the intention to choose an auditing job of auditing students at the University of Economics, Hue University. Specifically, perceived behavioral control has the strongest impact on students' intention to choose become auditors. Students realize that the need to pursue a career as an auditor depends on their own level of confidence and decision to pursue this career. This research is meaningful in improving career orientation for auditing students at universities.