Comparing ethical perceptions of accounting students

Leonie Jooste

International Journal of Economics and Business Research, 2017, vol. 13, issue 3, 217-226

Abstract: In a study by Bruns and Merchant (1990), the authors found that the morality of short-term earnings management was of little concern to researchers and accounting practitioners. However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality and earnings management practices. However, since 1990, there is little evidence that business schools and the profession are educating accountants about earnings management practices. Therefore, this study, similar to other studies, continues to use the Bruns and Merchant survey and compares the results of a previous study on students in the MENA area with a recent survey on earnings management practices. The expectation will be of changes in attitudes towards earnings management practices since the previous survey (including the financial scandals and passing the Sarbanes-Oxley Act). Therefore, the aim of the study is to determine if there have been changes in attitudes towards earnings management practices.

Keywords: accounting students; Bruns and Merchant study; business managers; business schools; earnings management; ethics; ethical perceptions; earnings quality; accounting education; higher education; MENA countries; Middle East; North Africa; morality. (search for similar items in EconPapers)
Date: 2017
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