Abayadeera, N. Watty, K.

The purpose of this Sri Lanka, Data obtained from The findings revealed both stakeholders
(2016). Generic skills in paper is to investigate Stakeholders, stakeholders via a believe that most of the generic skills tested
accounting education in a the generic skills Developing questionnaire survey in this study are important for graduates’
developing country: developed during the country, was analyzed using career success. Consistent with prior
Exploratory evidence from Sri undergraduate degree Generic skills paired sample t-test; studies, respondents prioritized generic
Lanka. Asian Review of from the perspectives of independent skills for career success above technical
Accounting, Vol. 24 Issue: final year sample t-test; skills. Final year accounting undergraduates
2.149-170. undergraduates and principal component are aware of the skill expectations in the
graduate employers. analysis; and one- employment market. However, they
way analysis of perceive that most of the important generic
variance, with a view skills are not adequately developed during
to explore, evaluate the degree.
and compare
respondents’
perspectives.
Albu, N. Calu, D. A. Guşe, G. R. To investigate the extent Internships, We survey students at The main effects on the observed
(2016), The role of accounting to which accounting transition from the beginning and end competencies include applying in practice the
internships in preparing students’ internships contribute to school to active of the internship and theoretical knowledge, technical
transition from school to active forming and developing life, accounting conduct content- competencies, as well as personal
life. Accounting and students’ competencies, and audit career, analysis of students’ competencies (teamwork, communication).
Management Information practical abilities, competencies, essays describing the Internships facilitated a better understanding
Systems, 15(1): 131-153. professional and ethical accounting internship experience. of accounting and the accounting profession.
values and to a more stereotype We also survey tutors Moreover, we tackle the recent finding that
informed understanding from the host Romanian students have a bias towards
of the accounting organizations. positive self-perception and methodologically
profession. address it with other techniques to collect data
about students’ internship.

Ali, A. et.al.(2013). Internship and The accounting Audit expectation Using a pre‐post he results show a significant change in their
audit expectation gap among profession has long faced gap, Accounting method, the research perceptions after the internship program. The
undergraduate students in the issue of an audit internship, instrument adapted results show a significant change in their
University Utara Malaysia. expectation gap; being Undergraduate from ferguson et al. perceptions after the internship program.
Journal of Financial Accounting the gap between the (2000) is administered However, changes in perceptions may not
and Reporting, 6(1).55-74. quality of the to the UUM’s warrant an internship program as a means of
 profession’s accounting students reducing the audit expectation gap as
performance, its before and after misperceptions about the duties of auditors for
objectives and results, completing an fraud prevention and detection are still found
and that which the internship program. among respondents. Nevertheless, an
society expects. Studies internship can still be used to complement
have been carried out audit education as it is an ideal way to expose
worldwide to determine students to professional issues and enables
the effect of education in them to have a better insight of the actual
narrowing the audit performance and duties of auditors.
expectation gap.
Anis, A. (2017). Auditors’ and The purpose of this Egypt, Audit Data were collected The findings indicate a significant negative
accounting educators’ paper is to explore the quality, Auditing using a survey of relationship between deficiencies in specific
perceptions of accounting auditors’ and accounting profession, auditors and skills – namely, decision making, information
education gaps and audit educators’ perceptions Accounting accounting educators technology, critical thinking, legal
quality in Egypt. Journal of of accounting education education in Egypt. knowledge, problem-solving skills, ethical
Accounting in Emerging gaps and their impact gap, Accounting behavior, ambiguity tolerance, presentation
Economies, Vol. 7 Issue: 3.337- on audit quality in graduates skills, written communication, and cost and
351. Egypt. attributes, managerial accounting skills – and audit
Professional quality.
accounting
bodies
The auditing Auditing, Accoun The study is based The most important topics indicated from
Armitage, J.(2008). Changes in educational process ting on the results of two the 2005 survey are audit risk risk,
the importance of topics in needs to be reevaluated curricula, Acade questionnaires. The understanding internal control structures,
auditing education: in light of changing mic staff professors surveyed types and sources of evidence, standard
2000‐2005. Managerial conditions so that it can education were identified from audit reports, and financial statement
Auditing Journal, 23(9).935-959. adequately prepare Hasselback's assertions. The most important topics from
students to function in 2000‐2001 and the 2000 survey are types and sources of
the current 2005‐2006 Accounti evidence,audit risk, standard audit
environment. Utilizing ng Faculty reportreport, materiality, and understanding
two world‐wide surveys Directories. The first internal control structures. Topics with the
of auditing professors, questionnaire was largest increases in importance between
the purpose of this mailed in November 2000 and 2005 are reports on internal
paper is to extend prior 2000 and the control, fraud awareness, working papers,
research by identifying request to and auditing history. Topics with the largest
how auditing professors participate in the decline in importance are assurance
rank the importance of 2005 survey was services, information systems auditing
41 topics typically e‐mailed in July computer auditing techniques,
 included in an 2005. governmental/not‐for‐profit
auditing course and, in auditing standards, and legal of auditors.
addition, identify the Other results show that the first
significant changes in auditing course is usually focused on
the topics' importance external audit only, is usually required,
between the survey offered at the undergraduate level, and the
conducted in 2000 and most common prerequisite is intermediate
repeated in 2005. The financial accounting.
paper also aims to
examine the focus,
emphasis,
prerequisites, required
status, and level of
university auditing
course.
As a part of this study Colleges, Internal Based on a survey of Concludes that most colleges and
Azad, A. (2014). Operational two hypotheses are Audit, Operationa UK colleges and universities which participated in the survey
auditing in US colleges and formulated and tested l universities and utilize operational auditing to some degree.
universities .Managerial to determine whether: audit, Universitie reports the scope of However, this utilization is rather limited in
Auditing Journal, 9(2). 12-19. (1) the scope of s, UK operational auditing scope. Further concludes that no significant
operational in these institutions difference exists between the scope of
auditing differs operational auditing the type of institution.
between private and Furthermore, the hypothesis of no
public institutions; and significant difference in perceived
(2) the perceived importance of audit areas between the two
importance of groups of auditors cannot be rejected.
audit areas differs
between auditor
working for private
schools and those
serving public
institutions.
Barac, K. et al. (2016). Factors This paper aims to report Accounting By using the The results revealed a contrasting view with
influencing students’ learning on an investigation to education, Approaches and that presented in the literature, in that
approaches in understand factors auditing, Quantit Study Skills senior students were more inclined to adopt
auditing. Meditari Accountancy influencing students ative Inventory for a surface approach. This could be attributed
Research, 24(3).390-413. learning approaches in research, ASSIST, Students research to learning environment dimensions such as
Deep and instrument the the teaching and assessment practices as
 the discipline of auditing.
Barnwell, S. (2016). Relationship To evaluate the impact of
between internships and internships on career
employment competencies of preparation from the
degreed professionals who perspective of graduates,
completed a college internship, specifically to evaluate
Walden University Scholar Works, whether graduates
2(4). perceive participation in
an internship improved
their level of career
preparedness in human
services related fields.
Bhattacharya, S. Neelam, N. The purpose of this paper
(2018).Perceived value of is to examine
internship experience: a try how internship value is
before you leap. Higher manifested in the context
Education, Skills and Work-Based of a business school. The
Learning, 8(4).376-394. authors have examined
the internship experience
in terms of experiential
surface learning approaches well as students’ perceptions of the
learning, Pedago of students in workload. Further statistical analysis
gic research auditing at a South revealed that gender and race influenced
African residential students’ learning approaches at specific
university were levels.
measured on both
undergraduate and
postgraduate levels.
This was followed by
focus group
discussions to obtain
a deeper
understanding of the
factors that
influenced the ways
their audit studies
were approached.
College Post-internship survey This result indicates that internships may have
graduates, career data were acquired a positive impact on career progression and
preparedness, from a group of 21 gainful employment after graduation. The
satisfaction graduates using the positive social change implications of this study
Career Benefits of CO- include recommendations to policy makers and
OP/Internship university leaders to construct academic
Experience programs that incorporate internship
instrument who were opportunities, particularly to promote overall
enrolled in a degree student success and future gainful
program at various employment.
colleges and
universities in
southeastern Virginia.
Satisfaction, Feed The authors have The authors find that at various stages
back, Learning applied a mixed of internship program quality of mentor –
orientation, Critic method approach. In intern exchanges (as defined by leadership
al all, 110 students of a exchange theory), and task characteristics as
thinking, Employa busines school were indicated by autonomy, task variety, task
bility, Experiential first surveyed on their significance and performance feedback
learning, Internsh expectation, determine intern’s performance.
ip design and motivation and level An intern’s performance is antecedent to
 learning and conduct, Leader- of preparation an intern’s and a mentor’s satisfaction and
employability. member through a self- overall internship value. The authors also found
Specifically, the authors exchange administered that intrinsic capability of intern such as critical
investigate the factors theory, Task questionnaire thinking ability and learning orientation result
that characteristic, Lea before internship. At in enhanced value of internship experience.
determine internship at rning value the next phase,
four phases: design, authors used a
conduct, evaluation and qualitative research
feedback. approach by
conducting semi-
structured, in-depth
interviews with
14 interns and their
mentors
after internship perio
d.
Binder, J. et al. (2014). The Concerned with effects Internship, Longitudinal sample We see the academic value of internships as an
academic value of internships: on academic outcomes academic (n > indirect path to career indicators and as such,
benefits across disciplines and and focuses on the performance, 15,000) that covers an the present work carries some important
student backgrounds. robustness of such student extensive range of messages for higher education institutions and
Contemporary Educational effects across academic achievement, subjects and for those advising students on their career
Psychology, 41, 73-82. disciplines as well as for ordinal logistic disciplines for large plans. Internships typically come with benefits,
different achievement regression, Undergraduate and all students across all subject areas are
levels of students, placement Cohorts. Using ordinal likely to reap these benefits. There is, on the
student gender, and logistic multi-level whole, surprisingly little variation between
ethnicity. modelling, we advantaged and disadvantaged student groups.
explored the impact Encouraging weaker students to take up an
on the internship is no wasted effort.
probability of
attaining a higher
degree classification
for different student
scenarios, thus
illustrating the
practical significance
of these internship
effects.
Bukaliya, R. (2012), The potential To establish the benefits Challenges, Being quantitative in The majority of the students preferred the
benefits and challenges of and challenges faced by Internship nature, the study attachment programme because it exposed
internship programmes in an student interns at the programmes, employed the use of them to the real expectations of the world of
ODL institution, International Zimbabwe Open Open and the questionnaire to work. However, a number of challenges
Journal on New Trends in University. Distance learning. solicit data from the militated against the effectiveness of the
Education and Their Implications, 50 respondents programmes. Challenges include some fulltime
3(1):118-133 chosen through employees being reluctant to disclose
convenience important information to students. A number
sampling. of supervisors are too busy to provide effective
supervision. Current duration of attachment is
not sufficient for all the disciplines. Moreover,
some employees regard interns as a threat to
their position and in some cases some
supervisors possess inferior qualifications than
the student interns.
Complete Bibliography Major Objective/ Major Delineated Method / Data Major Findings
Problem Factors/ Variables Gathering Tools /
/ Themes Respondents

Cord, B. Bowrey, G. Clements, To examine whether Towards, This study explored Preliminary results suggest that accounting
M. (2010). Towards accounting undergraduate accounting, the reflective learning students reveal learning pertaining to their
students workplace accounting students students, insights of accounting workplace preparedness, understanding of
preparedness: a unique would benefit from the workplace, students who accounting principles and taught concepts,
internship approach. Proceedings combined learning preparedness, participated in CIP. generic skill enhancement and consolidation of
of the Australian Collaborative approach of unique, Data was collected accounting as their chosen professional career.
Education Network National simultaneous classroom internship, across two cohorts of The paper suggests that such a programme as
Conference, 83-91. and workplace approach students who the one examined will contribute to the
experience to better participated in the professional bodies` expectations of accounting
prepare them for the internship program in graduates to possess key cognitive and
challenges of industry the autumn and behavioural skills.
spring semesters of
2009.
Cord, B. Bowrey, G. Et.al. The opportunity to gain Accounting This paper explores The paper suggests that an internship program
(2010). Accounting Students' professional industry students; the learning such as the one examined contributes to the
Reflections on a Regional experience for accounting Internship contribution of professional accountancy bodies’ and
Internship Program. Australasian students while programs; students’ community’s expectations of accounting
Accounting, Business and undertaking their Industry reflectionbased graduates possessing key cognitive and
Finance Journal. 47-64. undergraduate degree experience; assessments in an behavioural skills.
provides them with both Work related innovative and flexible
a competitive edge in the learning internship program
marketplace and an based on an e-learning
opportunity to experience framework.
the activities undertaken
in their chosen
profession.
D'abate, C. Youndt, M. Wenzel, K. Since internships are Business We surveyed interns Our results indicate that characteristics of the
(2017). Making the most of an becoming more widely education, through job (specifically, task significance and feedback)
Internship: an empirical study of used as learning tools for internship questionnaires and and characteristics of the work environment (in
Internship satisfaction. Academy students to help fill the program, companies and faculty particular, learning opportunities, supervisor
of Management Learning & gap between classroom occupational through interviews support, and organizational satisfaction) were
Education, 8(4). learning and the practice training, the best predictors of internship satisfaction.
DOI:org/10.5465/amle.8.4.zqr52 of business, it is employee, These findings can assist business schools,
7 important to understand practicum faculty, students, and host companies in
what aspects of these supervision making a key developmental experience,
experiences make them internships, as satisfying as possible.
the most worthwhile.
This study assessed
satisfaction of interns by
looking at three broad
factors which may
contribute to internship
satisfaction.
Dean, B. Bowrey, G. Clements, In the absence of Accounting This study explored Preliminary results suggest that the accounting
M. (2010). Towards accounting teachers, subjects and students, on the learning students reveal learning pertaining to their
students workplace assessments, students evaluating insights of accounting workplace preparedness, understanding of
preparedness: a unique need to know how to internship students who accounting principles and taught concepts,
internship technique. learn by reflecting on learning, participated in the generic skill enhancement and consolidation of
Proceedings of the Australian their workplace reflective journals CIP. Data was accounting as their chosen professional career.
Collaborative Education Network knowledge and skills, collected across two
National Conference, 83-89. both for professional cohorts of students
growth and who participated in
development, and to the internship
adapt to an ever- program in the
changing workplace autumn and spring
 environment. semester of 2009.
Gerken, M. (2012). Enhancing The aim of this study is to Business school, This chapter Results reveal the inherent goals and
the academic internship learning examine the potential business student, combines the findings expectations of internship supervision differ for
experience for business benefits of internship internship of a literature review companies and business schools. Therefore,
education—a critical review and supervision at a distance program business with insights from a the substantial benefits could be obtained
future directions. Learning at the through Computer- education, concept-mapping through CSCL by effective communication and
Crossroads of Theory and Supported Collaborative academic exercise with 22 collaboration between the three stakeholders
Practice.7-22 Learning (CSCL). internship experts from 15 during internships. Future research has to
business schools to address whether the identified concept map of
identify what internships can be successfully implemented in
constitutes effective practice.
collaboration of the
three stakeholders:
students, company,
and business school.
Gupta, P. Burns, D. Schiferl, J. A study among eighty- Marketing Factor analysis was Students’ satisfaction with their internships
(2010). An exploration of eight business interns to Internships, run to identify the was found to be related to nature of the
students satisfaction with understand the level of Student underlying factors. internship experience and the benefits
internship experiences in satisfaction that Satisfaction, received. Based on the findings of this study,
marketing.Business Education marketing students Internships some implications were drawn for the students
and Accrecditation, 2(1).27-37. experience from and universities.
completing internships.
The primary research Auditors, To gather data on The results reveal that auditors fail to
Hassink, H. Meuwissen, R. question of this study is Auditing, Fraud, the role of comply with some important elements of
Bollen, L.(2010) Fraud to what extent auditors Professional aduditors in fraud fraud standards. There are substantial
detection, redress and comply with auditing ethics, Regulatio cases, a survey was differences among audit firms regarding
reporting by standards once they n, The conducted among all compliance with the relevant
auditors. Managerial Auditing encounter fraud and Netherlands audit partners of the auditing standards. Furthermore, auditors
Journal, 25(9).861-881. whether compliance is top 30 Dutch appear to encounter corporate fraud only
associated with audit firms. In total, incidentally. About half of the
particular fraud 1,218 audit partners auditors believe they have a “significant”
characteristics (i.e. were selected and impact on redressing fraud.
material versus received a postal
immaterial fraud, questionnaire. In
management versus total, 326
employee fraud, questionnaires were
statutory versus returned (27 per
voluntary audit and cent), of which 296
 external versus internal (24 per cent) were
fraud) as well as with usable.
auditor (experience)
and audit firm
characteristics (Big Four
versus non‐Big Four).
The study also aims to
provide evidence on the
role of auditord in
redressing fraud.
Redress refers to the
auditee taking
measures to nullify the
consequences of the
fraud, insofar as
possible, and to prevent
any recurrence of such
fraud.

Helliar, C. Monk, C. Stevenson, L.
(2009). The Development of
Trainee Auditors' Skills in Tertiary
Education. International Journal
of Auditing. 185-202
Hergert, M. (2009), Student
perceptions of the value of
internships in business
education. American Journal of
Business Education, 2(8):9-14
This research examines
the skills that
practitioners, academics
and students think are
important for trainee
auditors to possess for a
successful auditing
career.
This study will attempt to
sort out which factors
seem to play the
strongest role in creating
a valuable internship
experience for students.
Transferable The research is based These theories suggest that graduates
Skills, Audit on the educational expecting to go into the auditing profession
Education, theories of should have: (i) some concrete experience
Learning Cycle, experimential learning upon which to base an understanding of the
Educational and techniques that they will be expected to learn
Theory, information‐processin once they begin audit work; and (ii) an
Information g. understanding of basic constructs upon which
Processing new learning can be applied and built to then
Theory be able to critically examine and question the
evidence that is presented to them on an
audit.
Internships, This study analyzes The results show a strong statistical correlation
Business the internships of 114 between the perceived value of the internship
Education undergraduate and and the student’s demographic profile, the
graduate students to structure of the internship, and the connection
determine what to the students’ career plans. These findings
factors account for provide a basis for designing successful
the most valuable internship programs in business education.
internship experience.
Hynie, M.et.al. (2011) .Student The purpose of this paper Graduates, Comm The paper reports Students reported generating concrete
internships bridge research to is to evaluate whether unity the results of four outcomes for community partners, the
real world problems. Education + unstructured graduate relations, Knowle semi‐structured acquisition of new research and professional
Training, 53(1).45-56, student dge interviews and 20 pre‐ skills, plus an increased understanding of
research internships con processes, Canad and theoretical knowledge. Many students also
ducted in collaboration a, Partnership post‐internship survey maintained ongoing relationships with their
with community agencies s of students' organizational partners beyond the terms of
build capacity and perceptions of their internship.
knowledge for students their internship
and community. activities; whether
participation built
research capacity in
students and
community resulted
in the creation of new
knowledge and
promoted ongoing
partnerships and
relationships.
Jawabri, A. (2017). Exploration of Internships have been UAE, Internship, The descriptive Exploratory analysis of a portion of the model
internship experience and perceived to play an satisfaction, job statistics for the on
satisfaction leading to better important role in skills, work respondent Portuguese internships data reveals the
career prospects among business providing work environment population were importance of considering the respective roles
students in UAE. American experience to the coded and of
Journal of Educational Research, students along with their summarized using the the multiple actors and of the internship
5(10). 1056-1079. DOI: academic coursework. frequency distribution process in explaining student satisfaction, but
10.12691/education-5-10-8 Students gain a firsthand and cross tabulation not project implementation.
experience of working analysis The researcher found the result synonymous to
environment, and previous findings, wherein the validated
application of theoretical constructs of comfort with work environment,
principles to the real positive work environment, personal traits, and
world problems. The developed new skills were found to have a
internship experiences positive impact on internship experience. Also,
are perceived to be the satisfied students were found to be more
formed of a number of positive and enthusiastic with respect to
factors, such as the expectations for future job prospects.
supervisory support,
working environment,
 level of tasks, and
learning gained from the
same
Jung, J. Lee, S. J. (2017), Impact This study aims to
of internship on job performance explore internship
among university graduates in experiences and their
South Korea, International influence on job
journal of Chinese education, performance among
5:250-284. university graduates in
Korea.
Kaşli, M. Ilban, M. O. (2013). The Identifying the difficulties
influence of problems faced that undergraduate
during internships on interns’ students experience
views of their profession and during their internships
their intention to work in the and assessing their future
tourism industry. Eurasian intention to work in the
Journal of Educational Research. tourism industry.
52, 79-96.
Kipreos, G. Dimitropoulos, P. The scope of this study is
(2016). Academic internship and to examine the level of
students’ satisfaction: evidence students’ satisfaction
from Greece. Journal of Studies in from the internship
Internship, In this study, the data The results show that internship experience
mandatory and was selected from improved job performance; it shortened the
voluntary 1,184 respondents duration to find a job and enhanced wages and
internship, job who graduated from job satisfaction. The effects on job
search duration, high school in 2005 performance, however, differed by type of
wage, job and became paid internship, academic major, institutional
satisfaction, workers in sector characteristics, and working condition.
South Korea after graduating from
junior college or
university.
internship All research Internship problems have four dimensions,
problems, constructs were though from a business perspective, the
intention to work, measured using problems can also be viewed from two sub-
higher education, multiple-item, five- dimensions. The findings of this study reveal
tourism industry point Likert scales. that interns are given only very basic employee
Third- and fourth-year rights, that interns are viewed as cheap labor,
undergraduate and that the service business does not
students from two contribute to the professional development of
different universities interns. All these issues negatively influence
who had completed interns' motivation. The results of Structural
their internships were Equation Modeling (SEM) show that problems
selected for the study encountered during internships negatively
Balikesir and affected the students' attitudes toward
Canakkale universities tourism-related jobs, which in turn undermined
were selected by their intention to work in this business in the
convenience future.
sampling, and the
surveys were
conducted with 330
of the 550 available
students.
Internship, Questionnaire Evidence revealed that 60% of respondents
internship analysis was were satisfied with the internship and program
benefits, performed from and more than 65% believe that the
students’ sample of students experiences gained from the internship will be
Education. 6(3), 2162-6952. program provided by the satisfaction who completed their significant for their future employment.
Department of Sport internship.
Management, University
of Peloponnese in
Greece.
Ko, K. Sidhu, D.(2012)The impact This article analyzes career We surveyed 818 The with-internship group shows significantly
of internship in public whether internships choice, internship Singapore university lower masculinity index scores than the
organizations on university change students’ , masculinity students and without-internship group. The less masculine
students’ perceptions and career perceptions of public index, public measured their their image of public organizations, the
choice. Sage Journals, 4(78).710- organizations, and sector perceptions of public stronger their preference for public sector jobs.
732. whether they ultimately organizations, uni organizations using a Students with an unsatisfactory internship
affect their choice versity students masculinity index. confirm or strengthen their masculine image of
between public and Then, we analyzed public organizations and avoid public sector
private sector jobs. whether those with jobs.
internship experience
had different
perceptions from
those without it.
Finally, we used
logistic regression to
test whether
perceptions of public
organizations and
public internship
experiences explain
the probability of
students’ job choices.
These analyses were
complemented by
interviews with
students.
Leopold, B. (2015).Curriculum The purpose of this paper Online The main aim of the The paper provides a detailed outline of the
innovation in undergraduate is to discuss major learning, Accounti paper is to inspire virtual internship model, its advantages and
accounting degree programmes criticisms of traditional ng curriculum innovation disadvantages, and its development in practice.
through “virtual undergraduate education, Scenar in accounting The paper is likely to be most relevant for
internships”. Education and accounting programmes io-based learning programmes though academics in undergraduate accounting
Training, 57(6).673-684 and to introduce virtual the introduction and programmes because it provides a practical
internships as a discussion of virtual guide to the development of this curriculum
 curriculum innovation internships as a innovation.
that addresses these contemporary
criticisms. teaching model.
Liu, G.(2012). A survey on The purpose of this paper Cooperative A structured equation The results prove that student interns are quite
student satisfaction with is to investigate how ccounting model is constructed satisfied with the arrangements and learning
cooperative accounting cooperative accounting education,work to describe the effects of CAE programs, but they are not much
education based on CPA firm education (CAE) placement, explanatory related to improvement of their socialization
internships.Asian Review of programs jointly satisfaction framework of the skills. The findings reveal that the CPA firm
Accounting, 3-20. activated by an student satisfaction culture has considerable influence on the
accounting institution with CAE programs effectiveness of CAE; the student command of
and its cooperating CPA based on the CPA firm accounting expertise has moderate impacts on
firms impact the internship. The paper it; and university curriculum makes no
students' satisfaction also presents a survey significant differences to student satisfaction
with practicing what they of 192 accounting
have learned in work interns at 14 local CPA
placement. firms in South China,
in order to test how
satisfied the intern
students are with the
cooperative education
program.
Maccagnan, A. Lalla, M. Bursi, T. The objectives of this Student and firm Internship The data analyses showed that the internal
(2010), Internship effectiveness empirical study were evaluation of the programmes homogeneity of the item batteries and of their
evaluation by students and firms: varied. The first aim internship organised by the dimensions – semantically derived from the
a year of experience at the concerned the extent of programme, Faculty of Economics questionnaire items – was satisfactory. The
faculty of economics in Modena. the correlations between Experiential at Modena are factors obtained through an exploratory factor
Statistica Applicata - Italian the two evaluators learning, evaluated through analysis did not prove to correspond perfectly
Journal of Applied Statistics, (student and firm) for the Internship two questionnaires: to these dimensions for students, while they
23(1):115-135. same items. The second satisfaction, one for students and did correspond in the case of firms.
aim concerned an Training another for firms. The
examination of the usefulness, data collected over
correspondence between Structural 2009, separately for
the concepts derived Equation Model students and firms,
from a semantic were subsequently
aggregation of the matched.
questionnaire items
(dimensions) and the
factors extracted from an
 exploratory factor
analysis of those items.
Madurapperuma, M. This research explores Internship A questionnaire was The results show that the accounting students
Thilakarathne, P. Perera, the students’ perception Training, given to 107 fourth- had moderate levels of perception on all the
H.(2014). Students’ perception of of their experience in Accounting year accounting categories, except future career, which showed
internship programme in Internship training before Undergraduates, undergraduates in the a low level of perception. This meant that they
accounting, Journal of Interns, and after engaging the Internship, University of Kelaniya, believed that internship training had not given
84-86. training. perceptions who had introduced them the confidence that they will be able to
internship training for obtain the future career they want in
its undergraduates. accounting profession.
Maertz C. Stoeberl, P. Marks, J. “What kinds Resources, Selecti This is achieved by Many benefits for interns have been identified
(2014.) Building successful of internships are on, Recruitment, reviewing the in the literature. These can be categorized as
internships: lessons from the possible?” “How should Learning scattered literature to job-related benefits, career-related benefits,
research for interns, schools, and we decide whether to organizations, Ind distill the lessons and networking/job market benefits. For
employers. Career Development utilize internships, and if ividual regarding internships most interns, the costs of the internship are
International, 19(1).123-142, so, how can we ensure development, Stu for each of these minimal. Nevertheless, potential pitfalls stem
they will pay off?” The dents, Intern, Inte stakeholders. First, from the fact that employers and interns often
purpose of this paper is rnship stakeholde the paper better do not have consistent or shared expectations
to help answer these key rs, Educators, Pra defines internships th regarding the internship. The benefits
questions facing talent ctical internship a rough enumerating 11 of internships for schools can be significant.
management dvice key dimensions, These include filling an important modern need
professionals, educators, helping give for experiential and vocational learning. For
and interns. all internship stakehol employers, hiring an intern for a full-time
ders a common position after the assignment can lead to
language to clarify savings in the areas of recruitment and
communication. selection.
Malgwi, C. (2011). Determinants There are higher knowledge, skill, The survey instrument The results show a statistically significant
of accounting anxiety in business accounting anxieties self-efficacy, used in this study is a difference in all four
students. Journal Of College among business students computer, model (for the tests. That is, about 79 percent of all the
Teaching And Learning, 1(2). 81- majoring in less anxiety, accounting anxiety) business students who participated in the
94. quantitative degree Accounting called the Accounting survey had accounting anxiety
majors Students, Anxiety Rating Scale ranging from moderate (71%) to severe
than those in more Stressors and (AARS). (90%). Within this 79 percent category,
quantitative degree Academic Marketing students experience
majors Performance Prior to administering accounting anxiety the most (90%), and this is
the instrument, a pilot followed by Managerial Economics (84%),
There are higher test was conducted Information Design &
accounting anxieties in with a total of twenty- Corporate Communications (82%),
 students at their lower nine participants, Management (81%), and Economics-Finance
degree levels (i.e., comprising of two (80)%). Those who experience the
freshmen and accounting faculty least accounting anxiety (below the
sophomore) than those colleagues, two moderate level of 70%) are Accounting
at their upper (i.e., accounting Information Systems (61%),
junior, senior and practitioners, five Mathematical Sciences (61%) and Liberal Arts
graduate) degree levels. graduate and (63%) students. Those who fall in the middle
twenty. (71% - 79%) consist of
There are higher Accounting, Finance, Corporate Finance and
accounting anxieties One-way analysis of Accounting, Computer Information Systems,
among business variance (ANOVA) was and International Studies
students with less years used to test each of majors.
of work experience or the four hypotheses
exposure than those with developed.
more work experience or
exposure.

There are lower levels of

Martin, D. Wilkerson, W. (2009).
An examination of the impact of
accounting internships on the
student attitudes and pereptions.
accounting anxiety in
female than in male
business students.
A study of the effects of
internship experiences
on student attitudes and
perceptions is important
for at least three reasons:
First, it has the potential
for shedding light on the
conflicting results of prior
studies. Second, it may
offer insights into
whether internship-
related changes in
attitudes and perceptions
have the potential to
affect students in the
long run. And third, it
should provide
Accounting A questionnaire was The students in our research sample believed
students, administered to four their internship experiences enhanced their
internships, consecutive knowledge and skills base but did little to
experiences, generations of improve their academic motivation. This result
perceptions, students in a master offers a rationale for past conflicting results –
attitudes of science in student post-internship academic performance
accountancy program. may well be affected positively by the
The questionnaire knowledge effects of an internship experience
was designed to draw and negatively by the attitude effects, resulting
out two types of in an ambiguous overall effect. The students
information from the also believed that their internship experiences
students: (1) were more career-enhancing than academic
perceptions of the performance-enhancing.
value of their
internship
experiences, and (2)
self-insights into the
 accounting firms with change in knowledge
information useful in and attitudes
assessing the benefits of resulting from their
their internship internship
programs. experiences.
McKnight, C. Watson, S. (2017). Accounting internships accounting Questionnaires Internships have been proven to address all
Accounting student internship are ideal supplements to internships, these concerns. Accounting literature has been
programs: practical and effective traditional accounting student, faculty, fruitful in the praises of internships, thus
administration. Journal of education. The AICPA and employer providing more support for the AICPA teaching
Accounting and Finance, encourages fieldwork to perspectives, strategy recommendation of internships.
17(1).157-166. develop skills needed to Maletta et al. (as cited in Apostolou et al.,
succeed in the 2001) found that work experience benefited
accounting profession. student knowledge acquisition within the
Internships can be classroom, thus improving the efficiency and
difficult to administer effectiveness of the educational process.
given barriers to finding Krausz et al. (as cited in Apostolou et al., 2001)
and completing demonstrated that the combination of work
internships. experience and prior accounting coursework
improved the performance in graduate level
accounting classes.
Mercado, C. et. al. The study is conducted to learning descriptive method, The study shows that there is no significant
(2016). Accounting students describe the profile of satisfaction, survey-questionnaire difference in variables as to learning style.
learning satisfaction of the respondents‟ accounting, instrument, However there is a significant difference as to
professional subjects as basis for learning satisfaction in learning style, teaching style in terms of age, sex and year
continuous improvement. Asia terms of age, gender, teaching style level, as well as in facilities in terms of program
Pacific Journal of Education, Arts course and year level; to and also in year level as it interpreted highly
and Sciences, 3(1). 99-109. determine the level of significant. The most common problem
satisfaction in terms of encountered by accounting students is not
learning style of the taking down notes, outline and practicing
accounting students, problem solving skills.
teaching style of the
professors and facilities;
to test the difference on
responses between
profile variable and the
level of satisfaction; to
identify problems
encountered and to

Muhamad, R. et.al. (2009),
Undergraduate internship
attachment in accounting: the
intern’s perspective,
International Education Studies,
2(4).49-55.
Narasimhan, R. Ng, S. (2009).
An experimental study of Hong
Kong and chinese auditors'
perceptions of auditor
independence. Asian Review of
Accounting, 7(2).1-18.
propose a plan of action
to improve the learning
of professional subjects.
This paper examines Internship, Seven-page In general, we may conclude that the interns
whether the expected Interns, Intern’s questionnaires were perceive the internship attachment as not able
benefits of internship, as employers, Gap, distributed to to give them the expected benefits. However,
perceived by interns Accounting accounting students the internship is regarded as successfully
before going for their who have completed providing guidance to them in choosing their
internship, are actually their internship career path as well as in enhancing their
achieved. attachment at one of knowledge of public sector accounting. The
the public interns generally felt that the present
universities. internship period of ten to twelve weeks is not
sufficient for them to learn and gain the
expected knowledge from the attachment. This
factor may possibly contribute towards the
gaps in their perception as described in the
preceding section. The same feedback is noted
from employers when members of the faculty
visited the interns at their place of attachment.
The objective of this Auditor The data were The overall hypothesis of a difference in the
study is to compare the independence, analyzed using perceptions of Hong Kong and Chinese
perceptions of Chinese business analysis of variance audiotors was found to be significant. The
and Hong Kong environment, (ANOVA) results provide some indications of the stage
auditor towards economic of development of the accounting
auditors independence. growth, auditing profession in China and the directions in
There is growing harmonizing with international practices.
concern about auditors’ Though there are some limitations of this
independence in the study, it provides information for limited
Peoples Republic of research in the accounting profession in
China (PRC) as a result China and highlights several areas for future
of the rapidly changing study.
business environment.
These include the fast
economic growth,
changes in the
accounting
and auditingrequiremen
ts including increases in
 demand for
auditing services,
competition and the
status of accounting
profession in the PRC.
The purpose of this
study is to investigate
whether these changes
affect the perceptions
of
auditor independence
The purpose of this Two separate Both methodologies were found to impact
O'Leary, C. (2012). paper is to consider Ethics, auditing cohorts of positively, as both cohorts selected more
Semester‐specific ethical how ethics is currently students auditing students ethical responses to the scenarios post
instruction for auditing taught to trainee , Teaching (262) provided instruction. Some evidence of active
students. Managerial Auditing audiotrs and to methods, Experi responses to techniques having more effect than passive
Journal, 27(6). 598-619. evaluate whether some ential audit/accounting techniques, on ethical decision making was
ethical instruction (active), Non‐ex ethical scenarios. revealed.
techniques can be periential Each cohort was
assessed as more (passive), Ethical then subject to three
effective than others. decision‐making, separate ethics
auditing teaching techniques
(either active or
passive), from the
two different
teaching
methodologies
(active v. passive)
over a semester.
Their ethical
attitudes to the
scenarios were then
re‐assessed and the
teaching techniques
evaluated.
Paisey, C. Paisey, N. (2010). This paper evaluates the Placement Students and Degrees including a work placement were
Developing skills via work development of skills Personal employers involved in found to be a useful complement to more
placements in accounting: during a work placement transferable skills work placements traditionally structured degrees
Student and employer views. year within a Scottish Students agreed that they were
Accounting Forum 34. 89–108 accounting degree. It Employers effective in developing
discusses the history of a range of skills. Their
placements within higher views were then
education, the compared with those
advantages and of students at a similar
disadvantages of university without a
placements from student placement degree.
and employer
perspectives, and work
placement as a vehicle for
developing personal
transferable skills
This paper aims to Auditor Two separate The presence of a professional
Peytcheva, M. (2013) study the effects of two performance, Evi cohorts of skepticism prompt improves cognitive
Professional skepticism and different types of state dence auditing students performance in the sample of students, but
auditor cognitive performance skepticism prompts, as selection, Hypot (262) provided not in the sample of auditors. The presence
in a hypothesis-testing well as the effect of the hesis testing, responses to of a cheater-detection prompt has no
task. Managerial Auditing trait of professional Professional audit/accounting significant effect on performance in the
Journal, 29(1).27-49 skepticism on Skepticism Social ethical scenarios. student or auditor sample. The personality
auditor cognitive contracts Each cohort was trait of professional skepticismis a significant
performance in a then subject to three predictor of cognitive performance in the
hypothesis-testing task. separate ethics sample of students but not in the sample of
It examines the effect teaching techniques auditors.
of a professional (either active or
skepticism prompt, passive), from the
based on the two different
presumptive doubt view teaching
of professional methodologies
skepticism, as well as (active v. passive)
the effect of a cheater- over a semester.
detection prompt, Their ethical
based on social attitudes to the
contracts theory. scenarios were then
re‐assessed and the
teaching techniques
evaluated.
Pflugrath, G. Bennie,N. Chen, The purpose of this A sample of 112 The results of this study indicate that the
L. (2007). The impact of codes study is to investigate Ethics, Compete professional presence of a code of ethics has a positive
of ethics and experience on the impact of the nces, auditing accountants and impact on the quality of the judgments
auditor judgments. Managerial presence of a code of Standards auditing made by professional accountants, but not
Auditing Journal, 22(6).566-589. ethics on the quality of students was on students. This suggests that it is the code
auditors’ judgments, employed to of ethics, in the context of greater general
within the context of investigate the experience that leads to higher quality of
the new International effect of the judgments.
Standard on Quality presence of a code
Controls 1 (ISQC1). of ethics
(operationalised as
the presence vs
absence of an
organisational code
of conduct) on the
quality of
quality judgments,
pertaining to an
inventory
writedown, using a
2 × 2 full factorial
“between‐subjects”
experimental design.
Phoebe, W. K. (2010), Focusing on identifying determinants of A quantitative The results showed that the individual factors
Determinants of internship and evaluating the internship research involving 113 played a major role in determining internship
effectiveness for university determinants of effectiveness, student interns was effectiveness, but effectiveness of supervision
students in Hong Kong. Hong internship effectiveness, student interns, conducted. and task clarity were also positively associated
Kong Baptist University Library. this study aims to explore organization with the success of the internship programme.
the extent to which the practices,
characteristics of student internship
interns and organization success
practices account for
their internship success.
The purpose of this Auditing, The paper is based The results show that initial expectations are
Popova, V.(2012). Exploration paper is to examine auditors, Persona on an experiment driven primarily by client experience except
of skepticism, client‐specific how levels of trait lity, Individual with auditing when none is present (then driven by trait),
experiences, and audit professional skepticism behavior, Skepti students with one but the experience has greater influence on
judgments. Managerial Auditing (i.e. professional cism, Client‐spec manipulated variable low trait skeptics. Participants who are more
Journal, 28(22).140-160. skepticism based on ific previous and one measured skeptical are more sensitive to fraud
 personal traits) and experience, Frau variable. evidence at the evidence evaluation stage.
different experiences d, audit
with a specific judgment
hypothetical client (i.e.
positive, negative, or
none) affect judgments.
Rothman, M. Sisman, R. (2016). The purpose of this paper Internship A survey was Findings Across the job functions and industries
Internship impact on career is to report on the impact experience, conducted on identified within the internships, 54 and 45
consideration among business of the internship business business students percent of interns confirmed their expectations
students. Education and Training. experience on business students, career throughout of career fit, respectively. The implications of
58(9):1003-1013 students’ career intentions. universities with confirming and disconfirming these
intentions in regard to related business expectations for students are discussed. Given
pursuing a career path in course. the value of internships to business students,
the same job function or surprisingly few studies have examined their
industry as their influence on undergraduates’ career
internship. considerations.
Sahrir, M. S. et.al. (2016), An This study attempts to Internship, Arabic The participants were General findings from this study show that
evaluation of internship investigate the language, soft purposively selected internship training has essentially improved
programme in improving performance of skills, graduate from 57 students who their soft skills and increased their work-place
graduate skills and marketability internship training employment, job have completed their literacy and well-being.
among Arabic language students programme in the market. three months
in IIUM from the perspective of Department of Arabic internship either in
Malaysian job market. Journal of Language and Literature, the public or private
Education and Human at International Islamic sector from June to
Development, 5(1):206-212. University Malaysia September 2015 by
(IIUM). using an online survey
and open-ended
questionnaires.
Saniter, N. Schumann, M. Siedler, This paper studies the internships, skill Employing This study provides new evidence on the causal
T. (2015). The effects of student causal effect of student development, longitudinal data from effects of student internships on wages for
internships on labor market internship experience on higher education, graduate surveys, we university graduates. The estimates from
outcomes. wages later in life. labor market find positive and instrumental variable regressions suggest that
returns, significant wage work experience gained through student
instrumental returns of about six internships increases wages by around six
variable percent in both OLS percent. The empirical findings further suggest
and IV regressions. that graduates who completed an internship
face a lower risk of unemployment during the
first year of their careers.
Sawani, Y. et.al.(2016). This study preliminarily Internship, The questionnaires Findings of the study revealed that most
Employer's satisfaction on aims to identify the accounting, were distributed to 96 employers were satisfied with the trainee's
accounting service performance: employer’s satisfaction education, employers but only 80 performance in relation to job competency
a case of public university level on student’s service quality were deemed useable responsibility and compliance with working
internship program. Procedia - performance that include for further analysis. requirements. However, it was found that
Social and Behavioral Sciences, personality traits as well The instruments used trainees faced problems in communicating
224.347 352. and their cognitive were adopted from their ideas and preparing technical reports.
accounting skills and previous internship This study provided preliminary evidence that
knowledge. related studies the trainees were not equipped with the ability
(American, 2001; to effectively communicate ideas and prepare
Jacob et al., 2006; technical accounting reports. Implications and
Maelah et al., 2014). future research directions of this study were
Descriptive data discussed.
analysis were
conducted to
investigate the
comparison of
satisfaction levels
among the different
sizes of accounting
firms, partners as well
as the batches of
students. An
Independent sample
t-test was conducted
using SPSS Ver 20.
Stansbie, P. Nash, R. Jack, K. This study examines the
(2013), Internship design and its role that experiential
impact on student satisfaction education, in the form of
and intrinsic motivation, Journal internship, plays in the
of hospitality and tourism professional
education, 25. 157-168. development of
hospitality and tourism
management students.
Templeton, W. Updyke, K. This study reports on
Bennett, R. (2012), Internships survey results relating to
and the assessment of student business schools’ use of
learning. Business Education & internships in their
Accreditation, 4(2). 27-38. assurance of learning
efforts and describes one
school’s successful
attempt to use
internships as the key
platform for its well-
developed assurance of
learning program
Internships, Analyzes the Overall, students at the case university appear
students, internship through an to be satisfied with the levels of support they
satisfaction evaluation of job receive, and there are many signs that this
levels, intrinsic design by both translates into positive impacts on both their
motivation applying J. R. growth and general satisfaction.
Hackman and G. R.
Oldham’s (1975) job
characteristics model
and developing a
proposed intern
version of that model.
assessment, Survey In this paper, we reviewed an array of
internships, literature, much of which strongly supports the
student learning, use of internships as a powerful learning tool.
experiential We also presented the results of a survey
learning, business documenting the use of internships by business
education schools, and the use of academic components
of internships as a formal part of the AOL
program. We found that most schools offer
internships on an elective basis, but relatively
few schools.
Thilakerathne, P. Examine the effect of Academic A deductive form of Internships do a have a positive impact on
Madurapperuma, M. (2013), An accounting student Performance, logic wherein theories learning and higher scores tend to have a
examination of accounting internships on Accounting and hypotheses are higher GPA and gender is negatively correlated
internship on subsequent subsequent academic Students, tested in a cause-and- with GPA signaling that male students
academic performance. performance. Internship effect order. performed better than female students.
International Journal of Program, Gender, Linear regression
Economics, Finance and Work-Based models were
Management Sciences,2(1). 8-15. Learning, Grade constructed using the
Point Average data with
undergraduates.

Utami,W. Priantara,D. Manshur, This study aims at
T. (2011). Professional examining whether
Accounting Education in accounting graduates
Indonesia: Evidence on who have achieved the
Competence and Professional Professional Accounting
Commitment. Asian Journal of Education (PAE)
Business and Accounting, 4(2). certification possess a
93‐118. higher competency level
compared to those who
do not yet have PAE
certification. The study
also examines whether
those who possess a PAE
certificate have better
commitment to their
career as public
accountants than their
counterparts who do not
possess PAE certificates.
Professional In order to examine The findings reveal that the competency and
Accounting the competency and commitment of junior auditors who possess
Education, commitment of junior PAE certificates are significantly higher than
Commitment, auditors who had those with no PAE certification. This implies
Competency, Pr passed the PAE, we that PAE has made accountants or auditors
ofessional used case studies to more professional, suggesting that auditors
Accountant test them; while ought to possess PAE certification.
questionnaires were
used to obtain the
perceptions of senior
auditors regarding the
competency and
commitment of junior
auditors.
Warinda, T. (2013), Accounting To evaluate the Internship, Survey Students’ expectations were only met in one
students’ evaluation of internship internship experiences of accounting, soft out of twenty situations probed that is, as far
experiences from a skills undergraduate skill, technical as exposure to information systems. Despite
perspective. International Journal accounting students and functional these students generally agreed that they
of Asian Social Science, 3(3).783- regarding career, soft skills, career, benefited from the internship experiences.
799. skills, incentives and incentive. Significant differences on certain items due to
functional and technical location and institution of placement were
skills. observed.

Yaakob, H. Ail, K. Radzi, N. (2018), This study is to Working Primary data for the The result showed that most of the
The effect of internship on job determine students’ environment, study was collected respondents concurred with the
performance: perception on the internship using questionnaires fact, that working environment, internship
an assessment of students’ internship embarked reporting, and that were distributed reporting, knowledge transfer across context
perception. International Journal upon by students of transfer of to 526 students that and organizational participation obtained
of Scientific & Engineering Polytechnics on their knowledge across have completed the during
Research, 9(7). 229-518. eventual context internship course at internship has positive effects on graduates on
job performance. and Politeknik Ungku the job performance. The findings of the study
organizational Omar (PUO). therefore indicate, that the internship course
participation of the PUO by students view and assessment
has positive impact on graduates’ performance
on the job.

Yu, S. Churyk, N. Chang, A. Q1: Do interns, alumni Perception Gap, In order to assess the It is critical that accountancy departments and
(2013). Are students ready for and employers perceive Accounting curriculum with the students understand employers’
their future accounting careers: skill sets to be adequate? Education, respect to students’ expectations and needs. Through a
insight from observed perception Q2: Is there a perception Alumni, skill sets, we examine collaborative effort, accountancy departments
gaps among employers, interns, gap between intern Employer, the perceptions of can improve the curriculum to meet the future
and alumni? Global Perspectives students’ self-assessment Students, Skills, intern students, work demand and enhance the work readiness
on Accounting Education, 10. 1- and employers’ Curriculum employers, and of the students. Accountancy departments
15 assessment of interns’ alumni at a Midwest should encourage and invite recruiters and
skill sets? Q3: Is there a university with potential employers to hold workshops and
perception gap between approximately 25,000 presentations on campus to convey the
intern students’ self- students including expectations of general employment and
assessment and alumni 700 undergraduate required skill sets to students, and we should
self-assessment of skill and graduate continue to invite professionals to serve on
sets? accounting majors. advisory boards to provide curricular
We conduct three suggestions. On campus, accountancy
surveys (intern departments and the faculty should
students, employer, disseminate employer expectations to
and alumni) in two students. Employers and accountancy
stages departments should set up an effective
mentoring program to guide students