Abstract:

In this study the researchers explore the reasons behind the graduates’ choice of auditing as a profession. Given the current chaos in the field of accounting and auditing, due to the accounting mishaps, it is a matter of concern whether the choice of the next generation of accountants/auditors are driven by the passion to become professional accountants. The students chosen for response for this study included the final year undergraduate students who had undergone industrial training for a period of 6 months in the audit firms. Three Universities were identified, one was a local government university in Malaysia, second was a local private university in Malaysia and the last one was an international unviersity established in Malaysia. Some interesting findings based on the empirical study make this paper relevant particularly for the next generation accountants who intend to pursue auditing as their career.

Keywords:

Auditor Profession Characteristics, Motivation, Accounting Curriculum, Perception.