The Effect of Academic Performance, Internship Experience, Gender, and Being a Transfer Student on Early Job Attainment of Accounting Graduates

Increasing one's chances for early job attainment is a major motivation for accounting graduates. Accounting programs are often evaluated by the job attainment rates of their graduates. Therefore, it is important to understand the factors that affect the early job attainment of accounting graduates. This study provides insight into variables that influence job outcomes for accounting graduates. In particular, our results demonstrate that gender, internship experience, grade point average (GPA), and transfer status each significantly impact the early employment of accounting students. Further, the relationships between gender and job attainment, as well as GPA and job attainment, are partially mediated through internship experience. This suggests that gender and GPA not only impact job outcomes directly but also impact job outcomes through their effect on internship attainment. The findings could help accounting programs better prepare, advise, and assist future students in their academic activities, thereby improving students' chances of early accounting job attainment.