ERIC Number: EJ1360852
Record Type: Journal
Publication Date: 2022
Pages: 23
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-0963-9284
EISSN: EISSN-1468-4489
Available Date: N/A
Why Aren't More Minority Accounting Students Choosing Auditing? An Examination of Career Choice and Perceptions
Accounting Education, v31 n4 p347-369 2022
The underrepresentation of minority professionals in audit persists despite ongoing counterefforts by accounting firms and faculty. We conduct 19 semi-structured interviews with minority (Black and Hispanic) and nonminority (White) accounting majors and document their perceptions of the audit profession. We evaluate responses in the context of social cognitive career theory, which links one's self-efficacy beliefs and outcome expectations to the intention to pursue a particular career path. Our findings indicate both minority and nonminority participants had an overall positive perception of the audit profession and believed they could have successful careers in auditing. However, minority students discussed more audit-related negative self-efficacy experiences than their nonminority counterparts. We conclude by recommending that accounting firm and other stakeholder initiatives include audit mentorship programs targeted specifically at minority accounting majors early in their accounting programs to generate positive (and combat negative) audit-related self-efficacy experiences.
Descriptors: Minority Group Students, Accounting, Business Administration Education, Financial Audits, Career Choice, Student Attitudes, Self Efficacy, Racial Differences, College Students, Values
Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site: http://www.tandf.co.uk/journals
Publication Type: Journal Articles; Reports - Research; Tests/Questionnaires
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A
Author Affiliations: N/A