Affiliated with RCfalse
Status已發表Published
An empirical examination of hiring decisions of experienced auditors in public accounting: Evidence from Hong Kong
Philip K.F. Law; Desmond C.Y. Yuen
2011-10-11
Source PublicationManagerial Auditing Journal
ABS Journal Level2
ISSN0268-6902
Volume26Issue:9Pages:760-777
Abstract

Purpose – This study aims to examine the potential factors influencing the hiring decisions of experienced auditors in public accounting practices in Hong Kong. Design/methodology/approach – Multinomial logistic regression is used to analyze the survey data, which is the first time such an approach has been used in the literature. A total of 337 interview rating forms are collected in actual employment interviews from two Big 4 firms. Graves and Powell’s hiring model is adapted to this Hong Kong study. Interpersonal attraction theory is employed to assist in analyzing the results.

Findings – The results indicate that subjective qualifications have the highest explanatory power. Big 4 recruiters regard subjective qualifications as important considerations in the evaluation of experienced auditors. Interpersonal attraction is the second most important factor. These findings are consistent with the theory of interpersonal attraction. Perceived similarity and objective qualifications are also perceived as significant factors. Physical attractiveness, dress effect and gender are not found to be factors influencing the hiring decisions, in contrast to the findings of earlier literature in the USA.

Originality/value – These findings indicate that recruiters would look for attributes other than those primarily based on objective qualifications. Job relevant skills, knowledge and demonstrated initiatives are important. The accounting profession could conduct more training programs for auditors to improve and demonstrate their “soft skills” in the interview process so as to enhance their chances of employment, particularly during a recessionary environment.

KeywordAuditors Hiring Decisions Theory Of Interpersonal Attraction Hong Kong Public Accounting
DOIhttps://doi.org/10.1108/02686901111171439
URLView the original
Language英語English
Fulltext Access
Citation statistics
Document TypeJournal article
CollectionDEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
Corresponding AuthorPhilip K.F. Law
AffiliationDepartment of Accounting, Faculty of Business Administration, University of Macau, Macau
First Author AffilicationFaculty of Business Administration
Corresponding Author AffilicationFaculty of Business Administration
Recommended Citation
GB/T 7714
Philip K.F. Law,Desmond C.Y. Yuen. An empirical examination of hiring decisions of experienced auditors in public accounting: Evidence from Hong Kong[J]. Managerial Auditing Journal,2011,26(9):760-777.
APA Philip K.F. Law,&Desmond C.Y. Yuen.(2011).An empirical examination of hiring decisions of experienced auditors in public accounting: Evidence from Hong Kong.Managerial Auditing Journal,26(9),760-777.
MLA Philip K.F. Law,et al."An empirical examination of hiring decisions of experienced auditors in public accounting: Evidence from Hong Kong".Managerial Auditing Journal 26.9(2011):760-777.
Files in This Item:
There are no files associated with this item.
Related Services
Recommend this item
Bookmark
Usage statistics
Export to Endnote
Google Scholar
Similar articles in Google Scholar
[Philip K.F. Law]'s Articles
[Desmond C.Y. Yuen]'s Articles
Baidu academic
Similar articles in Baidu academic
[Philip K.F. Law]'s Articles
[Desmond C.Y. Yuen]'s Articles
Bing Scholar
Similar articles in Bing Scholar
[Philip K.F. Law]'s Articles
[Desmond C.Y. Yuen]'s Articles
Terms of Use
No data!
Social Bookmark/Share
All comments (0)
No comment.
 

Items in the repository are protected by copyright, with all rights reserved, unless otherwise indicated.