Which Offer Should I Take? The Impact of Various Recruiting Factors on Accounting Students' Internship Choice.

This study investigates factors in the recruiting process that influence accounting students' choice of internship offers, especially when multiple internship offers are present. We surveyed 254 graduate students over several years after being recruited for busy season internships; 196 students received multiple offers and form our primary participant group. We find that students' perceptions of seniors and staff personalities is the most influential factor during the recruiting process. Personality perceptions of other firm personnel, office visits, and internship location were also among the most influential factors in recruiting when students had to choose among multiple offers. We also find that, among students receiving multiple internship offers, female students receive significantly more internship offers than male students, and tax students receive significantly more offers than audit students. Data Availability: Contact the authors. JEL Classifications: M41; M51. [ABSTRACT FROM AUTHOR]