Factors Affecting Students’ Intention to Major in Forensic Accounting Postgraduate Programs

Forensic accounting as a field of practice has been increasing recently. Many universities worldwide have taken action to offer forensic accounting programs of study. However, students are hesitant to major in forensic accounting postgraduate programs. This study explores the factors that influence students’ intention to major in forensic accounting postgraduate programs in Saudi Arabia. This paper hypothesized that students’ intention to major in forensic accounting is affected by social factors, career expectation factors, and personal characteristics. Hypotheses were proposed and tested using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that all proposed factors have a positive linkage with students’ intention to major in forensic accounting, except for the factor of members of the profession impact. The study results give the universities’ management useful insights on how to increase the number of students enrolling in modern specializations, such as forensic accounting postgraduate programs.