Factors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing
通过实验和调查，研究了非会计背景的商业专业人士对内部审计工作的看法和申请意愿，发现他们虽对内部审计持正面态度，但更不愿申请标有“内部审计”的职位，且学业表现影响其兴趣。
ABSTRACT This paper examines factors affecting non-accounting business professionals' willingness to work in internal auditing. In a 2 × 6 experiment with 502 participants from across the country, we find that, in contrast to prior research examining accountants, business professionals have relatively favorable views of internal audit. Although they hold favorable views, participants were still less likely to apply for a position labeled as internal audit than an identical position with an alternate label. Varying the structure of internal audit, including job responsibilities, career path, and sourcing arrangement, did not affect participants' willingness to apply for an internal audit position. We also find that high academically performing participants are less likely to apply to work in internal audit. Finally, based on an additional survey of 46 business students, we find that lower academically performing students would be more interested in internal audit if it paid more, but higher academically performing students would be more interested if internal audit performed more interesting work, was in a preferred company/field, or if they had more understanding of the profession. Data Availability: Contact the authors.