Journals Information
Universal Journal of Accounting and Finance Vol. 10(2), pp. 549 - 558
DOI: 10.13189/ujaf.2022.100219
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Factors Driving the Intention to Pursue Internal Auditing Certification and Career among Future Graduates in Malaysia
Azleen Ilias 1,*, Nasrudin Baidi 1, Erlane K Ghani 2, Rahida Abdul Rahman 3
1 College of Business and Administration, Universiti Tenaga Nasional, Malaysia
2 Faculty of Accountancy, Universiti Teknologi MARA Selangor, Malaysia
3 Labuan Faculty of International Finance, Universiti Malaysia Sabah, Malaysia
ABSTRACT
This study aimed to investigate the accounting students' awareness, interest, and intention to pursue the Certified Internal Auditor (CIA) qualification and career. This study examined the driving factors (attitude, social norms, and perceived behavioral control) on the intention to pursue the CIA. This study was based on the Theory of Planned Behavior (TPB) and utilized an online questionnaire to survey 243 accounting students from eleven (11) universities in Malaysia. It found that ACCA, CPA, and CIA are the main qualifications they intend to pursue. This finding showed that most accounting students are aware of the internal auditing (IA) certification. Based on the regression analysis, social norms and perceived behavioral control impact the students' intention to pursue the CIA and IA career. This study could help universities and the Institute of Internal Auditors Malaysia (IIAM) develop interest among accounting students to see the benefits of CIA and career in IA.
KEYWORDS
Theory of Planned Behavior, Professional Certification, Attitude, Social Norms, Perceived Behavioral Control, Accounting Students, Certified Internal Auditor, Malaysia
Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Azleen Ilias , Nasrudin Baidi , Erlane K Ghani , Rahida Abdul Rahman , "Factors Driving the Intention to Pursue Internal Auditing Certification and Career among Future Graduates in Malaysia," Universal Journal of Accounting and Finance, Vol. 10, No. 2, pp. 549 - 558, 2022. DOI: 10.13189/ujaf.2022.100219.
(b). APA Format:
Azleen Ilias , Nasrudin Baidi , Erlane K Ghani , Rahida Abdul Rahman (2022). Factors Driving the Intention to Pursue Internal Auditing Certification and Career among Future Graduates in Malaysia. Universal Journal of Accounting and Finance, 10(2), 549 - 558. DOI: 10.13189/ujaf.2022.100219.