Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Finance and Financial Management (79)
- Business Administration, Management, and Operations (76)
- Social and Behavioral Sciences (71)
- Economics (52)
- Entrepreneurial and Small Business Operations (48)
-
- Business and Corporate Communications (43)
- Corporate Finance (38)
- Marketing (32)
- Taxation (25)
- Education (20)
- Human Resources Management (20)
- Economic Theory (17)
- Business Analytics (14)
- Business Law, Public Responsibility, and Ethics (14)
- Physical Sciences and Mathematics (12)
- Higher Education (10)
- International and Area Studies (10)
- Asian Studies (9)
- Advertising and Promotion Management (7)
- Technology and Innovation (7)
- Arts and Humanities (6)
- Computer Sciences (6)
- Management Information Systems (6)
- Business Intelligence (5)
- Databases and Information Systems (5)
- Engineering (5)
- Finance (5)
- Law (5)
- Institution
-
- University of Mississippi (132)
- Brigham Young University (44)
- Singapore Management University (33)
- Universitas Indonesia (31)
- De La Salle University (26)
-
- Universitas Padjadjaran (25)
- Walden University (23)
- Technological University Dublin (10)
- University of Malaya (9)
- University of New Hampshire (8)
- Liberty University (7)
- Montclair State University (7)
- Georgia Southern University (6)
- John Carroll University (5)
- Association of Arab Universities (4)
- Northeastern Illinois University (4)
- University of Arkansas, Fayetteville (4)
- University of South Florida (4)
- Western Kentucky University (4)
- Bryant University (3)
- University of Texas Rio Grande Valley (3)
- University of Texas at El Paso (3)
- Bentley University (2)
- Boise State University (2)
- Butler University (2)
- California Polytechnic State University, San Luis Obispo (2)
- Chulalongkorn University (2)
- City University of New York (CUNY) (2)
- DePaul University (2)
- East Tennessee State University (2)
- Keyword
-
- Accounting (53)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (15)
- Accountants -- Professional ethics -- Standards -- United States (10)
- Auditing -- Standards -- United States (9)
- Accountancy (8)
-
- GAAP (8)
- Corporate governance (7)
- Finance (7)
- Financial reporting (7)
- American Institute of Certified Public Accountants (6)
- Audit (6)
- Case studies (6)
- Earnings management (6)
- Education (6)
- Fraud (6)
- Accountants -- Professional ethics (5)
- CSR (5)
- Case study (5)
- Corporate social responsibility (5)
- Sustainability (5)
- Tax (5)
- Accounting -- Standards -- United States; Auditing -- Standards -- United States (4)
- COVID-19 (4)
- Financial accounting (4)
- Financial statements (4)
- Internal controls (4)
- Productivity (4)
- Accountability (3)
- Accounting Information Systems (3)
- Audit quality (3)
- Publication
-
- Honors Theses (54)
- Marriott Student Review (39)
- Research Collection School Of Accountancy (33)
- Association Sections, Divisions, Boards, Teams (31)
- DLSU Business & Economics Review (26)
-
- Journal of Accounting Auditing and Business (25)
- Walden Dissertations and Doctoral Studies (23)
- Jurnal Administrasi Bisnis Terapan (16)
- Jurnal Akuntansi dan Keuangan Indonesia (12)
- Exposure Drafts, Comment Letters, and Statements of Position (11)
- Industry Guides (AAGs), Risk Alerts, and Checklists (11)
- Articles (9)
- Student Works (2020-2029) (9)
- Guides, Handbooks and Manuals (8)
- Honors Theses and Capstones (8)
- AICPA Professional Standards (7)
- Department of Accounting and Finance Faculty Scholarship and Creative Works (6)
- Doctoral Dissertations and Projects (6)
- Statements on Auditing Standards (6)
- 2020 Faculty Bibliography (5)
- Faculty Publications (5)
- Honors College Theses (4)
- The North American Accounting Studies (4)
- USF Tampa Graduate Theses and Dissertations (4)
- Accounting (3)
- Accounting Department Faculty Journal Articles (3)
- Accounting Faculty Publications (3)
- Graduate Theses and Dissertations (3)
- Open Access Theses & Dissertations (3)
- School of Accountancy Faculty Publications (3)
- Publication Type
- File Type
Articles 151 - 180 of 466
Full-Text Articles in Accounting
Auditing Accounting Estimates And Related Disclosures; Statement On Auditing Standards, 143 (July 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Accounting Estimates And Related Disclosures; Statement On Auditing Standards, 143 (July 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Audit Evidence; Statement On Auditing Standards, 142 (July 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Audit Evidence; Statement On Auditing Standards, 142 (July 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Using Text Analytics To Apprehend Urban Sustainability Development, Picheng Lee, Gary Kleinman, Chu Hua Kuei
Using Text Analytics To Apprehend Urban Sustainability Development, Picheng Lee, Gary Kleinman, Chu Hua Kuei
Department of Accounting and Finance Faculty Scholarship and Creative Works
This research aims to specify critical urban sustainability issues by mining unstructured text data derived from the C40 city datasets of the Carbon Disclosure Project. The current study identifies underlying topical issues exhibited by text corpora, enables creation of smarter data visualizations, and forms useful profiles. Four underlying topical areas are examined: economic opportunities, climate risks, incentives to reduce greenhouse gas emissions, and emissions reduction activities. For each area, we built text data visualization profiles. Developing these text data visualization profiles enables greater attention to be paid to the list of topical issues shown in the profiles. Given the number …
College Of Business Dean's Report: 2019-2020, Ryan Butt
College Of Business Dean's Report: 2019-2020, Ryan Butt
College of Business Dean’s Reports
No abstract provided.
Investment Companies, July 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Investment Companies, July 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Preparation, Compilation, And Review Engagements, July 1, 2020; Guide, American Institute Of Certified Public Accountants (Aicpa)
Preparation, Compilation, And Review Engagements, July 1, 2020; Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Fraud And Error Misstatements And Auditor Liability: The Moderating Role Of The Evaluator’S Auditing Knowledge, Thanyawee Pratoomsuwan, Orapan Yolrabil
Fraud And Error Misstatements And Auditor Liability: The Moderating Role Of The Evaluator’S Auditing Knowledge, Thanyawee Pratoomsuwan, Orapan Yolrabil
DLSU Business & Economics Review
Although a restatement is usually assumed to result from fraudulent behavior, Plumlee and Yohn (2010) studied whether a restatement might be attributed to both errors in the corporation’s internal controls and intentional misrepresentation. Moreover, prior research supports the notion that investors, regulators, boards, and other stockholders differentiate between fraud and error (Hennes et al., 2008). This study provides a preliminary understanding of how undetected fraud and error misstatements affect auditor liability, given the same outcome severity. A 2x2 between-subject experiment was conducted using undergraduate accounting students to represent evaluators who have high levels of auditing knowledge and nonaccounting students to …
An Analysis Of Factors That Affect Audit Opinions: The Case Of The Local Government Units In The Metro Luzon Urban Beltway, Florenz C. Tugas, Maria Corazon P. Gomez, Roselle Marie A. Sacorum, Rica Angela M. Lipana, Geneva Leecea M. Barawid
An Analysis Of Factors That Affect Audit Opinions: The Case Of The Local Government Units In The Metro Luzon Urban Beltway, Florenz C. Tugas, Maria Corazon P. Gomez, Roselle Marie A. Sacorum, Rica Angela M. Lipana, Geneva Leecea M. Barawid
DLSU Business & Economics Review
The audit is performed to give assurance to the public that financial statements are fairly presented. Accurate issuances of audit opinions show how compliant firms are to auditing standards. Receiving an unfavorable audit opinion will signal firms to improve internal control. Given this, it is important for the top management to assess the factors that can lead to misrepresentation of financial statements and result in adverse opinions. The same principle can be applied to government units and offices. With this in mind, the study was performed to investigate the influences of qualitative and quantitative factors on audit opinions received by …
Effect Of Financial Inclusion And Stability On Equality, Poverty, And Human Development: An Empirical Analysis In The Context Of South Asia, Souvik Banerjee
Effect Of Financial Inclusion And Stability On Equality, Poverty, And Human Development: An Empirical Analysis In The Context Of South Asia, Souvik Banerjee
DLSU Business & Economics Review
In this research endeavor, financial inclusion and its impact on three important aspects of human life (i.e., inequality, poverty, and human development) are explored in the south Asian region. Worldwide inequality is catching much attention from the academic community off late. Similarly, the extent of poverty and human development indicators of any country indicates the level of development. The penetration of the bank branch and automated teller machine (ATM) is considered as a proxy for financial inclusion. Long time-series data from 2004 to 2016 is considered for this study. This should be an important addition to the existing literature on …
Do Food Assistance And Welfare Of Rice Farmers Affect Food Security?, -- Suriani, -- Sartiyah
Do Food Assistance And Welfare Of Rice Farmers Affect Food Security?, -- Suriani, -- Sartiyah
DLSU Business & Economics Review
Poverty is always accompanying unmet food needs; hence it can disrupt food security. Efforts to improve food security can be made with government policy through food assistance, namely, rice for the poor and also increasing the amount of rice production from rice farmers to meet the adequacy of rice in an area. The purpose of this study is to analyze the effect of food assistance (Rastra) and farmers’ welfare on food security in terms of rice availability in Aceh-Indonesia in the short and long term. The model used is auto regression distributed lag (ARDL), and the determinant variables that are …
Auditor Information Spillovers And Company Operating Performance: Evidence From Targeted Auditor Switches, Tyler Kleppe
Auditor Information Spillovers And Company Operating Performance: Evidence From Targeted Auditor Switches, Tyler Kleppe
Graduate Theses and Dissertations
In this study, I examine whether companies realize operational benefits from making “targeted auditor switches” (i.e., engaging a new auditor recently dismissed by a competitor company). While prior work provides evidence consistent with companies perceiving that auditor information spillovers are costly, there is sparse extant evidence as to whether auditors actually do transfer operational information across companies. I find that companies that switch to a competitor’s former auditor realize significant subsequent improvements in operating performance, and I provide evidence that the association between targeted auditor switches and improvements in operating performance varies predictably with several across- and within-market factors. In …
An Empirical Investigation Of The Relationship Between Business Performance And Suicide In The Us, Rawayda Abdou, Damien Cassells, Jenny Berrill, Jim Hanly
An Empirical Investigation Of The Relationship Between Business Performance And Suicide In The Us, Rawayda Abdou, Damien Cassells, Jenny Berrill, Jim Hanly
Articles
Previous research suggests that mortality rates behave pro-cyclically with respect to economic growth, with suicides representing a notable exception that consistently increase in economic downturns. Over recent years, there is ample evidence in the literature that the working environment in the US has deteriorated significantly, suggesting that suicide rates may not necessarily behave in a counter-cyclical manner with business performance. Utilising recent suicide data, this study empirically tests the hypothesis that adverse working conditions over recent years may have resulted in a pro-cyclical relationship between business performance and suicide. Unlike previous studies, we use a stock market index, a leading …
Does Media Exposure Affect Financial Reporting Quality Through Auditors?, Steven F. Cahan, Chen Chen, Rencheng Wang
Does Media Exposure Affect Financial Reporting Quality Through Auditors?, Steven F. Cahan, Chen Chen, Rencheng Wang
Research Collection School Of Accountancy
We examine whether the media has an indirect corporate governance effect on financial reporting quality (FRQ) that operates through auditors. This occurs because greater media coverage can magnify an auditor's business risk by exposing the auditor to more potential litigation and reputation damage if an audit failure occurs. We use a path analysis to examine the direct and indirect channels of media corporate governance. We find a positive association between media coverage and FRQ that is mediated by audit fees, and the results are stronger for firms with greater incentives to engage in earnings manipulation. In contrast, we find no …
Construction Contractors, July 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Construction Contractors, July 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
An Analysis Of The Effects Of Foreign Ownership On The Level Of Tax Avoidance Across Philippine Publicly Listed Firms, Ailyn A. Shi, Francis R. Concepcion, Cheri Mae R. Laguinday, Trisha Amber T. Ong Hian Huy, Angelo A. Unite
An Analysis Of The Effects Of Foreign Ownership On The Level Of Tax Avoidance Across Philippine Publicly Listed Firms, Ailyn A. Shi, Francis R. Concepcion, Cheri Mae R. Laguinday, Trisha Amber T. Ong Hian Huy, Angelo A. Unite
DLSU Business & Economics Review
Tax avoidance schemes used by firms to lessen their tax burden have long attracted widespread concern in the Philippines, where poor tax collection due to tax leakages has contributed to chronic fiscal deficits in the country. In this regard, corporate governance mechanisms, such as the firm’s ownership structure, play a significant role in ensuring that management acts ethically and in the best interest of the firm’s owners. In this study, we examine the effect of foreign ownership on corporate tax avoidance for non-financial firms listed in the Philippine Stock Exchange (PSE) from 2009 to 2015. Using three different measures of …
Penalties And Some Counterfactuals To Beauty Premium: Evidence From A Job Search Simulation Experiment, Luisito C. Abueg, Patricia Gene O. Hubilla, Francheska M. Lozano, Patricia Isabel L. Valdivieso, Melissa Marri S. Valencia
Penalties And Some Counterfactuals To Beauty Premium: Evidence From A Job Search Simulation Experiment, Luisito C. Abueg, Patricia Gene O. Hubilla, Francheska M. Lozano, Patricia Isabel L. Valdivieso, Melissa Marri S. Valencia
DLSU Business & Economics Review
By utilizing Heckman’s two-stage selection model, this paper attempts to establish correlates between an individual’s physical attractiveness and the employer’s hiring decisions and wage allocations in an experimental labor market. Undergraduate students from De La Salle University Manila represented the sample for applicants. The findings show that, first, beauty premium is lower for men—more physically attractive male candidates have lower chances of getting hired, and subsequently acquire lower wages than more physically attractive women. Second, beauty premium does not differ between the sales and finance occupations. Third, the relationship between beauty and hiring probability comes from the employer’s personal bias, …
Mutual Fund Fees Under An Oligopolistic Distribution Channel: Evidence From Korea, Kang Baek, Young S. Park
Mutual Fund Fees Under An Oligopolistic Distribution Channel: Evidence From Korea, Kang Baek, Young S. Park
DLSU Business & Economics Review
This study analyzes whether, under oligopolistic distribution channels, mutual fund fees are primarily determined by a distribution company’s transaction-specific variables. The results empirically demonstrate that the intensity of market competition influences determinants. Through analyses at the firm level, this study demonstrates that the characteristics of an oligopolistic structure, and particularly the financial segments and scales of fund distributors, are important determinants of mutual fund fees during a collusive period. It finds that subsequent to the enforcement of pro-competitive policies, fees become more sensitive to market discipline and distributors’ transactional characteristics, particularly to sales concentration.
Effect Of Advertising Expenditure On Firm Performance Of Filipino Corporations: A Two-Stage Least Squares Analysis, Safa D. Manala-O, Ringgold P. Atienza
Effect Of Advertising Expenditure On Firm Performance Of Filipino Corporations: A Two-Stage Least Squares Analysis, Safa D. Manala-O, Ringgold P. Atienza
DLSU Business & Economics Review
Advertising is commonly thought to lead to improved firm performance, but literature has been divided on the effect of advertising on revenue and profitability so far. Some studies confirm a link between these three variables, but others do not. Studies that negate a relationship between advertising expenditure and firm performance are of interest, particularly because advertising can be very expensive for a company. Thus, this study sought to examine the relationship between advertising expenditure, revenue, and net profit of 57 corporations listed in the Philippine Stock Exchange (PSE) for 10 years, from 2008 to 2017. Using 2SLS regression analysis on …
The Impact Of Job Satisfaction, Organizational Commitment And Demographic Factors On Turnover Intentions Of Accounting Professionals In Auditing Firms In The Philippines With Moderating Effect Of Employee Development, Jerwin B. Tubay
DLSU Business & Economics Review
This study aimed to determine whether intrinsic and extrinsic job satisfaction; affective, continuance, and normative organizational commitment; and various demographic factors in terms of age, gender, job level, marital status, educational attainment, and the number of years working with the current company would predict the turnover intention of Certified Public Accountants in Big 3 auditing firms in the Philippines. This will help companies understand why their accountants are leaving and provide recommendations on how to keep good talents. The moderating effects of employee development were also studied. Multiple regression and moderated multiple regression were used to analyze the effect. The …
An Evaluation Of A New Investors-Based System Information Application In The Indonesian Stock Exchange, Berto Usman, Willy Abdillah, Ruth Yendra Indriyatmi
An Evaluation Of A New Investors-Based System Information Application In The Indonesian Stock Exchange, Berto Usman, Willy Abdillah, Ruth Yendra Indriyatmi
DLSU Business & Economics Review
This study investigates the implementation of AKSes Application at the Indonesian Central Securities Depository (KSEI), adopting the Information System Success Model developed by DeLone and McLean, (2003). This model employs system quality (SYSQUAL), information quality (IQ), services quality (SERVQ), system use (SU), and user satisfaction (US) so as to evaluate the effectiveness and successful model of AKSes application. In particular, we empirically tested the relationship among the employed dimensions, in which we investigated the variance in SU and US as the dependent variables. Using a quantitative study with survey design, we used primary data that was collected by circulating questionnaires …
Examining Chronic And Transient Poverty Using The Community-Based Monitoring System (Cbms) Data: The Case Of The Municipality Of Orion, Alellie Borel Sobreviñas
Examining Chronic And Transient Poverty Using The Community-Based Monitoring System (Cbms) Data: The Case Of The Municipality Of Orion, Alellie Borel Sobreviñas
DLSU Business & Economics Review
With poverty reduction as the government’s primary goal, monitoring the poverty situation of households or individuals is deemed necessary. In the Philippines, several local government units (LGUs) have adopted the Community-Based Monitoring System (CBMS) as a local poverty monitoring tool. This study used the constructed CBMS panel data for the municipality of Orion in Bataan province covering the period 2006, 2009, and 2012 to identify chronic and transient poor households based on the duration of poverty. A comparison between chronic and transient poor households revealed differences in their characteristics. For instance, chronic poor were generally found to have bigger household …
The Philippine Ukay-Ukay Culture As Sustainable Fashion, Hazel T. Biana
The Philippine Ukay-Ukay Culture As Sustainable Fashion, Hazel T. Biana
DLSU Business & Economics Review
Wang et al. (2019) proposed a sustainable fashion index model that aims to measure the sustainability of fashion companies. The model is interesting because of its underlying theory, which provides necessary dimensions and variables that make the fashion industry and its activities sustainable. This paper aims to employ these dimensions and variables as theoretical concepts to evaluate the sustainability of Philippine ukay-ukay culture. Ukay-ukay is a term used both for the act of shopping by digging up piles of used or pre-loved clothes until one makes a good find. It also refers to retailers of secondhand clothes and accessories in …
Editor's Note, Marites Tiongco
The Contributors, Marites Tiongco
The Contributors, Marites Tiongco
DLSU Business & Economics Review
No abstract provided.
Factors Contributing To The Implementation Of Data Analytics In External Auditing, Jacky Yeamin
Factors Contributing To The Implementation Of Data Analytics In External Auditing, Jacky Yeamin
Student Works (2020-2029)
The objective of the study is to explore the factors effecting the implementation of Data Analytics in Audit process and the impact of those factors on Audit Quality. Two stages of study were performed to achieve the objective of the study, First, this study analysed response letters on the use of Data Analytics (DA) in external auditing submitted by stakeholders of audit services to the International Auditing and Assurance Standards Board (IAASB)’s Data Analytics Working Group (DAWG). Using the Modified IT Audit Model as a framework, this study performs a directed content analysis on all 50 response letters sent to …
Anti-Corruption Disclosure And Earnings Management: A Case In Indonesian Capital Market, Putri Dwi Aprilia Nur Khasanah, Indra Wijaya Kusuma
Anti-Corruption Disclosure And Earnings Management: A Case In Indonesian Capital Market, Putri Dwi Aprilia Nur Khasanah, Indra Wijaya Kusuma
Jurnal Akuntansi dan Keuangan Indonesia
This study investigates the relationship between anti-corruption disclosure and earnings management. Firms that disclose anti-corruption are related to the lower earnings management. The sample consists of 207 firm-year observation from 2016-2018. The data are hand-collected for the anti-corruption disclosure and the rest of the firm’s data are obtained from the Osiris database. Our result indicate a significant negative relationship between anti-corruption disclosure and earnings management. The relationship is more pronounce for the profitable and smaller firms. The high level of anti-corruption disclosure reported by the company can reduce earnings management actions in the company and show awareness, ability, skill, actualization …
Ceo Overconfidence, Esg Disclosure, And Firm Risk, Kurnia Indah Sumunar, Chaerul D. Djakman
Ceo Overconfidence, Esg Disclosure, And Firm Risk, Kurnia Indah Sumunar, Chaerul D. Djakman
Jurnal Akuntansi dan Keuangan Indonesia
Environmental, Social, and Governance (ESG) has increasingly attracted the attention of firms and stakeholders. The purpose of this study is to examine whether the mediating role of ESG disclosure has a negative effect on CEO overconfidence and firm risk, especially based on investors' perspectives. Many studies on ESG disclosure were conducted in Europe and America. Most ESG disclosures are measured using manual checklist based on annual reports or firm websites. By using panel dataset of 225 manufacturing firms in Indonesia, Malaysia, the Philippines, Singapore and Thailand from 2012-2016 obtained from Thomson Reuters’ ESG score, the research shows that CEO overconfidence …
Internal Control Practices Of Mosques In Java, Indonesia, Nining Islamiyah, Siti Alawiah Siraj, Ahmad Zamri Osman
Internal Control Practices Of Mosques In Java, Indonesia, Nining Islamiyah, Siti Alawiah Siraj, Ahmad Zamri Osman
Jurnal Akuntansi dan Keuangan Indonesia
Internal controls are necessary tools to help organizations attain their organizational goals. Lack of these controls in any type of organizations could lead to fraudulent activities, which consequently may hamper the achievement of organizational goals. This study aims to investigate the internal control practices in two Indonesian mosques; Mosque A and Mosque B. The study employed the Committee of Sponsoring Organization (COSO 2013) framework of internal controls to frame the investigation of internal control practices in these two mosques. Data collection was undertaken through interviews and reviews of relevant documents. The findings revealed that the two selected mosques, Mosque A …
The Effect Of Concentrated Ownership On Bank Profitability In Indonesia, Michelle Priscilla Amanda, Serafina Lam, Rinaningsih ., Yang Elvi Adelina
The Effect Of Concentrated Ownership On Bank Profitability In Indonesia, Michelle Priscilla Amanda, Serafina Lam, Rinaningsih ., Yang Elvi Adelina
Jurnal Akuntansi dan Keuangan Indonesia
This paper examines the association between concentrated ownership and the profitability of banks in Indonesia during the period from 2012 to 2018 with a total sample of 93 banks or 651 observations. This study applies the Random Effect regression method, and reveals a non-significant association between concentrated ownership and bank profitability as measured by ROA and ROE. It indicates that a majority of shareholders tend to use their power to exploit minority shareholders, which can also strengthen the monitoring effect. However, the regression also indicates that there is a significant non-linear relationship between concentrated ownership and profitability when measured by …
What Explains Students’ Intentions To Pursue Public Accountants As A Career?, Danar Sutopo Sidig, Andar Ramona Sinaga
What Explains Students’ Intentions To Pursue Public Accountants As A Career?, Danar Sutopo Sidig, Andar Ramona Sinaga
Jurnal Akuntansi dan Keuangan Indonesia
Public accountants play crucial roles in creating trustworthy information for economic development. Ironically, many parts of the world, including Indonesia, experience a shortage of Public Accountants despite the abundant number of accounting students. This study, built on the Theory of Planned Behaviour, aims to examine factors that explain students’ intentions to pursue public accountants as a career. To answer the question, this study uses questionnaires distributed to 115 accounting students from across Indonesia participating in CPA Days 2019. Utilising Structural Equation Modelling (SEM) technique to analyse their responses, this study has shown that students’ intentions are significantly affected by their …