Motivation and Distraction Factors Associated with Student Performance in Auditing: An Empirical Study at A Residential University

Abstract

The grade the student intends to earn in the course seems to motivate students to improve performance but intention to take the CPA exam or attend graduate school do not. Number of work hours, job type, and course load do not have any negative effect on student performance, but accounting or business related job types have some significant positive effect. Students seem to over-estimate their writing, math, reading and listening abilities because none of these abilities is significantly associated with their performance. GPA and Intermediate Accounting II grade are strong predictors of student performance in the auditing course.