The determinants of undergraduate accounting students' early participation in professional examinations

The quest for undergraduate Accounting students to obtain a professional certification early is being propagandised to boost chances upon graduation in securing well-paying job and enhancing a career path in Accounting. The study provides evidence on the idiosyncratic differences among students who are undergoing a professional programme while acquiring a first degree and students who only focused on the first degree. The study participants include 107 registered second-year Accounting students studying in Nigeria. Measures of personal characteristics, parental characteristics academic characteristic, prior academic performance, activities in leisure time, reading habits and current academic performance were used to ascertain the differences. The Independent SampleT-test and Binary logistics regression were used to analyse the data obtained from the survey, also copies of questionnaires were administered to the respondents. Our findings indicate that mother's field of qualification in the sciences, Grade point Average (GPA) before professional examinations and Cumulative Grade Point Average (CGPA) have a positive and significant influence on participation in the professional certification programme. We conclude that students' current academic achievements instil confidence to undergo more academic rigour.