Published In

Issues in Accounting Education

Document Type

Post-Print

Publication Date

5-1-2025

Subjects

Accounting internships, Public accounting -- recruiting, Talent acquisition

Abstract

This study investigates factors in the recruiting process that influence accounting students’ choice of internship offers, especially when multiple internship offers are present. We surveyed 254 graduate students over several years after being recruited for busy season internships; 196 students received multiple offers and form our primary participant group. We find that students’ perceptions of seniors and staff personalities is the most influential factor during the recruiting process. Personality perceptions of other firm personnel, office visits, and internship location were also among the most influential factors in recruiting when students had to choose among multiple offers. We also find that, among students receiving multiple internship offers, female students receive significantly more internship offers than male students, and tax students receive significantly more offers than audit students.

Rights

© Copyright 1998 - 2025 American Accounting Association.

Description

This is the author’s version of a work that was accepted for publication. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published as: Which Offer Should I Take? The Impact of Various Recruiting Factors on Accounting Students’ Internship Choice. Issues in Accounting Education, 40(2), 45–66. https://doi.org/10.2308/issues-2023-040

DOI

10.2308/ISSUES-2023-040

Persistent Identifier

https://archives.pdx.edu/ds/psu/43678

Publisher

American Accounting Association

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Accounting Commons

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