Determinants of the Decision to Pursue the Certified Public Accountant Examination: A Theory of Planned Behavior Approach

This research aims to test the mediating role of the intention to become a public accountant in connecting these three independent factors with the final decision, which is to take the CPA exam.The research findings that self-motivation does not have a direct effect on the decision to take the CPA exam; however, self-motivation has a significant influence on the intention to become a public accountant, and this intention fully mediates between self-motivation and the decision to take the CPA exam. The family environment has a positive and significant effect both directly and indirectly, that is, through the intention to become a public accountant on the decision to take the CPA exam, indicating partial mediation. Similarly, adversity quotient has a positive and significant effect both directly and indirectly, that is, through the intention to become a public accountant on the decision to take the CPA exam, also indicating partial mediation. The intention to become a public accountant also has a positive and significant effect on the decision to take the CPA exam. These findings imply that the intention to become a public accountant is an important mediator for self-motivation, family environment, and adversity quotient in influencing auditors decisions to take the CPA exam. Practically, these findings suggest the importance of nurturing a strong intention to become a public accountant and for colleges to develop more practical accounting learning methods to address students doubts about their accounting abilities.