The once and future accountant: ethics and the future outlook of the US accounting profession Online publication date: Tue, 02-May-2006
by Mark W. Hale, Ryan Huston, L. Murphy Smith
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 2, No. 4, 2005
Abstract: This research study examines perceptions regarding the trustworthiness and integrity of the accounting profession. Perceptions were obtained from accounting practitioners, accounting educators, and future practitioners (students). Survey results indicate that, compared to accounting practitioners and educators, students are generally more concerned about events surrounding the Sarbanes-Oxley Act and feel a stronger need for changes to enhance confidence in the capital markets. Concerning the future of the accounting profession, significant differences of opinion exist among groups. Public accountants are the most optimistic about the future, followed by students, then faculty and industry accountants.
Online publication date: Tue, 02-May-2006
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