Determining Accounting Undergraduates' Intention to Become Shariah Auditors in Malaysia: A Theory of Planned Behavior Approach

Authors

  • Maizatul Akmam Ahmad Institute of Professional Studies, Universiti Poly Tech Malaysia, Kuala Lumpur, Malaysia
  • Azlinda Mohamad Faculty of Accountancy, Universiti Teknologi MARA Terengganu, Dungun Campus, Terengganu, Malaysia
  • Aznizai Mohamad Institute of Professional Studies, Universiti Poly Tech Malaysia, Kuala Lumpur, Malaysia
  • Nor Raihan Mohamad Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu, Terengganu, Malaysia
  • Azlizan Adila Mohamad College of Built Environment, Universiti Teknologi MARA, Perak Branch, Perak, Malaysia

DOI:

https://doi.org/10.14738/assrj.1201.18046

Keywords:

Accounting Undergraduates, Shariah audit, Shariah auditor, Smart PLS, Theory of Planned Behavior

Abstract

This study investigates accounting students’ intention to become Shariah auditors based on the Theory of Planned Behavior encompassing attitude, subjective norms, and perceived behavioral control. It identifies the key factors influencing this career intention. Employing data of 127 accounting students across three Malaysian universities and utilizing analysis through Smart PLS, the study reveals that subjective norms and perceived behavioral control significantly impact students' intention to become Shariah auditors. These findings provide valuable insights for universities to enhance accounting curricula and programs, ultimately fostering a workforce proficient in Shariah principles and auditing. Additionally, the findings of the study aid in the development of skilled and competent Shariah auditors equipped to address the growing demands of the Islamic finance sector, thus benefiting academia, the industry, and future practitioners.

Downloads

Published

2025-01-04

How to Cite

Ahmad, M. A., Mohamad, A., Mohamad, A., Mohamad, N. R., & Mohamad, A. A. (2025). Determining Accounting Undergraduates’ Intention to Become Shariah Auditors in Malaysia: A Theory of Planned Behavior Approach. Advances in Social Sciences Research Journal, 12(01), 01–10. https://doi.org/10.14738/assrj.1201.18046

Issue

Vol. 12 No. 01 (2025): Advances in Social Sciences Research Journal

Section

Articles

License

Copyright (c) 2025 Maizatul Akmam Ahmad, Azlinda Mohamad, Aznizai Mohamad, Nor Raihan Mohamad, Azlizan Adila Mohamad

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors wishing to include figures, tables, or text passages that have already been published elsewhere are required to obtain permission from the copyright owner(s) for both the print and online format and to include evidence that such permission has been granted when submitting their papers. Any material received without such evidence will be assumed to originate from the authors.

Most read articles by the same author(s)