Factors affecting undergraduate students' perception of the auditing profession: experimental research at universities in Vietnam

Abstract

The auditing profession plays a critical“role in maintaining transparency”and accountability in financial reporting, yet it faces challenges in attracting and retaining young talent. There are not many studies focused on the“perception of students”on the field of auditing, so in this study, we explore their perceptions of“the auditing profession in Vietnam,”focusing on three aspects of the stereotypes: auditing“career, auditors’ work and image.” This study“was conducted based on the”research process of Thuy et al (2022). We altered and developed this process to align with our research objectives. A questionnaire on academic integrity with particular scale was distributed to undergraduate students from many universities in Vietnam via social media and learning forums. Microsoft Excel was used to process and clean 323 valid responses, yielding a final sample size of 298 individuals and. Then the data was processed and analyzed on PLS-SEM platform to“determine the relationship between”those factors and students’ perception. The results showed that students’ perception of the auditing profession was influenced by five factors including Satisfaction with Academic Training, Personal Interests and Skills, Self-efficacy, Job Prospects and Parents. Overall, students view the auditing profession as an intriguing career with plenty of prospects for professional growth, a variety of responsibilities, and important contributions to society. However, they also view auditing as a hard and rigorous profession. The results also show that auditors are thought to be highly ethical and competent. Based on the results of the study, we propose several recommendations for improving“students’“perception of the profession”of auditing.”