ABSTRACT
The audit industry in Norway is in need of more auditors. However, business schools are struggling as they have vacant seats in master’s programmes in accounting and auditing. The objective of this chapter is to investigate the factors that influence bachelor students’ intention to study accounting and auditing at master level. The Theory of Planned Behaviour is used to predict students’ intention. From 13 business schools in Norway, 827 valid responses were gathered. The results show that there is a positive relationship between attitude – beliefs regarding work opportunities – and intention. However, the association between attitude – beliefs regarding salary – and intention is not statistically significant. The results also show that subjective norms have a positive influence on students’ intention to study accounting and auditing. Finally, the results also show that perceived behavioural control has a positive influence on intention. Thus, the audit profession must come up with communication strategies that promote the work opportunities associated with these master programmes to both students and their social influencers. Furthermore, business schools should consider offering resources and services that enhance students’ confidence in their ability to pursue a master’s degree in accounting and auditing.
