Growing Up: How Audit Internships Affect Students' Commitment and Long-Term Intentions to Work in Public Accounting

Posted: 21 Feb 2016 Last revised: 25 Feb 2016

See all articles by Matt Hart

Matt Hart

Texas Tech University

Joleen Kremin

Portland State University

William Pasewark

Texas Tech University - Rawls College of Business, Area of Accounting

Date Written: February 28, 2015

Abstract

This study investigates factors that influence audit interns’ commitment and long-term intentions to work in public accounting. We measure the organizational and professional commitment of 127 audit interns prior to the start of busy-season internships with public accounting firms and then again at the conclusion of the internship. We find that both organizational and professional commitment decline significantly as a result of the internship experience. We note that heavy workloads during the internship decreased the degree of commitment to a particular firm. On the other hand, offering challenging work assignments and surrounding the intern with desirable coworkers significantly increased commitment to both the firm and the profession. We also find that changes in organizational commitment are related to changes in interns’ long-term intentions to work in public accounting and that, by the end of the internship, nearly 60% of the interns changed their views with regard to how long they planned to work in public accounting, with a majority of respondents anticipating a shorter career in the profession.

Keywords: audit internships, organizational commitment, professional commitment, auditors, turnover, public accounting

JEL Classification: M42

Suggested Citation

Hart, Matt and Kremin, Joleen and Pasewark, William, Growing Up: How Audit Internships Affect Students' Commitment and Long-Term Intentions to Work in Public Accounting (February 28, 2015). Issues in Accounting Education, Forthcoming, Available at SSRN: https://ssrn.com/abstract=2585750

Matt Hart (Contact Author)

Texas Tech University ( email )

2500 Broadway
Lubbock, TX 79409
United States

Joleen Kremin

Portland State University ( email )

PO Box 751
Portland, OR 97207
United States
5037252278 (Phone)

HOME PAGE: http://https://www.pdx.edu/sba/joleen-kremin

William Pasewark

Texas Tech University - Rawls College of Business, Area of Accounting ( email )

P.O. Box 42101
Lubbock, TX 79409
United States
806-834-2038 (Phone)
806-742-3182 (Fax)

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