FACTORS AFFECTING THE DECISION OF CHOOSING AUDITING MAJOR OF STUDENTS AT UNIVERSITIES OF ECONOMICS

Abstract

The purpose of this study is to analyze the influence of factors on the decision to
choose an audit major of students at universities of economics, including: Job
opportunities, Reputation of the university, Personal Characteristics, Finances, and
Family and Social Influences. The research was carried out at universities of economics
in Hanoi. There were 500 survey questionnaires sent to students studying auditing
majors at universities of economics and 238 questionnaires were collected, reaching
47.6%. The analytical method of linear regression model is used to determine the
factors affecting the decision to choose the auditing major of students at universities
of economics. The analysis results show that: 1) Factors including: Job opportunities,
Reputation of the university, Personal Characteristics and Family and Social Influences
have influence on the decision to choose audit major of the students from universities
of economics; 2) Finances factor did not have a statistically significant influence on the
decision to choose audit major of students at universities of economics.