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Les déterminants des choix du premier emploi en audit: Une étude exploratoire des facteurs d’intention des étudiants français

Nathalie Gonthier Besacier () and Ingrid Bellettre ()
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Nathalie Gonthier Besacier: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019]
Ingrid Bellettre: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019]

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Abstract: The goal of this paper is, through anexploratory methodology, to analyze thedeterminants of the first job intention in auditingand accounting fields. The theoretical framework ofthe planned behavior helps us to understand whatare the factors influencing the first job intentionand, further, the choice of a "Big" or Non-Big"firm.. Fifteen interviews of last year students inMaster degree have been conducted to allow us,according to our qualitative methodology, tocapture job intention determinants. These criteriaare match to validate and/or complete existingliterature on such matters.

Keywords: audit; planned behavior theory; accounting; first job intention; Big/ non-Big; théorie du comportement planifié; expertise; premier emploi (search for similar items in EconPapers)
Date: 2017-11-20
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Published in Workshop Audit des Assises de la CNCC, Nov 2017, Paris, France

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