Factors influencing the awareness of professional ethics among accounting and auditing students in Ho Chi Minh City

Abstract

The research project was undertaken to delineate the factors influencing the ethical professional awareness of students majoring in auditing and accounting in Ho Chi Minh City. Data from 300 students, representing diverse universities within the Ho Chi Minh City jurisdiction, were meticulously gathered by the authors for subsequent analysis. The hypotheses were scrutinized using the Partial Least Squares Structural Equation Modeling (PLS-SEM) framework. The outcomes of the PLS-SEM model were leveraged to ascertain and quantify the ethical impact and influential factors concerning the professional awareness of auditing and accounting students. The research findings reinforce the identification of specific factors that have exerted influence on the ethical professional awareness of students and elucidate the extent to which such ethical awareness manifests in practical scenarios. Consequently, this study contributes substantively to the body of knowledge by providing empirical evidence related to ethical awareness in the realm of auditing and accounting in Vietnam.